The Michigan Company provides the following selected data about its three service and two ope departments: Production Production Service Service Department 1 Department 2 Department 1 Department 2 Overhead costs 200,000 267,000 180,000 105,000 Number of 315 210 60 35 Employees Square feet of 40,000 100,000 5,000 10,000 space occupied Hours of press 15,000 30,000 0 0 time Direct labor 10,000 20,000 0 0 hours Machine hours 50,000 60,000 The order and bases for allocating service department costs is given below: SD1; allocation base is number of employees SD2; Allocation base is space occupied Assume that PD1 and PD2 both use direct labor hours for computing OH rate.