$[$The following information applies to the questions displayed below.$]$

The following information is departmental cost allocation with two service departments and two production departments.

a$)$ What is the amount of service department cost allocated to P$1$ and P$2$ using the direct method?

b$)$ What is the total cost in P$1$ and P$2$ after allocation using the direct method?

c$)$ What is the total cost in P$1$ and P$2$ and what is the amount of service department cost allocated to P$1$ and P$2$ using the step method with S$1$ going first?

d$)$ What is the amount of service department cost allocated to P$1$ and P$2$ using the direct method if the cost in P$1$ is changed from $$220,000$ to $$240,000?$