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

Department Cost Percentage Service provide to

S1 S2 P1 P2

Service 1(S1) 38,000 0% 30% 35% 35%

Service 2(S2) 28,000 20 0 20 60

Production1(P1) 180,000

Production 2(P2) 230,000

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

Total Cost allocated

P1

P2