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)	$ 35,000			0	%		40	%		45	%		15	%
Service 2 (S2)	25,000			20			0			20			60
Production 1 (P1)	150,000
Production 2 (P2)	200,000

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

Total Cost P1 ? P2 ?

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

Total Cost Allocated P1 ? P2 ?

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 $150,000 to $170,000?

Total Cost Allocated P1 ? P2 ?