The estimated departmental manufacturing for producing departments A and B and the estimated costs of service departments C, D, and E (before any service department allocations) are: Producing Department Service Department A P40,000 B P120,000 180,000 D 40,000 E 20,000 The interdependence of the departments is as follows: Services Provided by Department C D E Producing A 30% 40% Producing B 50% 40 30 Service C 20 Service D 20 Service E 30 10 - Marketing - - 20 General office 10 100% 100% 100%