The following information applies to the questions displayed below.]

Use the following information:

			Percentage Service Provided to
Department	Cost		S1			S2			P1			P2
Service 1	$ 113,000		0	%		20	%		30	%		50	%
Service 2	45,000		25			0			25			50
Production 1	355,000
Production 2	226,000
	$ 739,000

1)What portion of service department 1s costs are allocated to P1 and to P2 under the direct method?

2)What portion of service department 2s costs are allocated to P1 and to P2 under the direct method?