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

Use the following information:

Department	Cost	Percentage Service Provided to
		S1	S2	P1	P2
Service 1 (S1)	$ 123,000	0%	25%	30%	45%
Service 2 (S2)	55,000	20	0	20	60
Production 1 (P1)	455,000
Production 2 (P2)	326,000
Total	$ 959,000

1. What percentage of S1s costs is allocated to P1 and to P2 under the direct method?

2. What percentage of S2s costs is allocated to P1 and to P2 under the direct method?