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

Department Cost

Percentage Service Provided to

S$1$ S$2$ P$1$ P$2$

Service $1($S$1)$ $ $37,0000\%40\%30\%30\%$

Service $2($S$2)27,0002503045$

Production $1($P$1)170,000$

Production $2($P$2)220,000$Required information

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

The following information is departmental cost allocation with two service

departments and two production departments.

What is the amount of service department cost allocated to P$1$ and P$2$ using the direct method?

What is the total cost in P$1$ and P$2$ and what is the amount of service department cost allocated to P$1$

and $P2$ using the step method with $S1$ going first?