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

Question 1) What is the amount of service department cost allocated to P1 and P2 using the direct method?

		Percentage Service Provided to
Department	Cost	S1	S2	P1	P2
Service 1 (S1)	$ 46,000	0%	20%	40%	40%
Service 2 (S2)	$ 36,000	25	0	30	45
Production 1 (P1)	$ 260,000
Production 2 (P2)	$ 310,000