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

			Percentage Service Provided to
Department	Cost		S1			S2			P1			P2
Service 1 (S1)	$ 40,000			0	%		25	%		30	%		45	%
Service 2 (S2)	31,000			20			0			20			60
Production 1 (P1)	210,000
Production 2 (P2)	260,000

1)What is the amount of service department cost allocated to P1 and P2 using the direct method?

2)What is the total cost in P1 and in P2 after allocation using the direct method?

3)What is the amount of service department cost allocated to P1 and P2 using the step method with S1 going first?

4)What is the amount of service department cost allocated to P1 and P2 using the direct method if the cost in P1 is changed from $210,000 to $230,000?