The following information is departmental cost allocation with two service departments and two production departments. Percentage Service Provided to si S2 P1 P2 0% 25% 30% 45% Department Cost $ 48,000 (81) 38,000 (S2) Production 1 280,000 (P1) Production 2 330,000 (P2) 20 0 20 60 What is the total cost in P1 and P2 after allocation using the direct method? Total Cost P2 cost 126,000 Percentage Service Provided to si S2 P1 P2 0% 20% 30% 50% $ 58,000 20 0 20 60 Department Service i (51) Service 2 (S2) Production 1 (P1) Production 2 (P2) Total 485,000 356,000 $1,025,000 What percentage of Si's costs is allocated to P1 and to P2 under the direct method? Service Departmen 1's Costs P1 P2