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) $ 32,000 0 % 25 % 30 % 45 %

Service 2 (S2) 23,000 20 0 20 60

Production 1 (P1) 130,000

Production 2 (P2) 180,000

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 $130,000 to $150,000? Total Cost Allocated P1 P2