The Greencastle Company has three service departments, S1, S2, and S3, and two production departments, P1 and P2. The following data relate to Greencastles allocation of service department costs:

		Budgeted Costs			Number of Employees
S1		$5,220,000			108
S2		3,480,000			66
S3		3,132,000			50
P1					203
P2					377

Service department costs are allocated by the direct method. The number of employees is used as the allocation base for all service department costs.

Allocate service department costs to production departments.

				Cost Allocated to
Service Department		Service dept. Costs		P1		P2
S1		$5,220,000		$enter a dollar amount		$enter a dollar amount
S2		3,480,000		$enter a dollar amount		enter a dollar amount
S3		3,132,000		$enter a dollar amount		enter a dollar amount

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Calculate the total service department cost allocated to each production department.

				Cost Allocated to
		Service dept. Costs		P1		P2
Total cost		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount