The Steering Company has three service departments, 51, 52, and 53, and two production departments, P1 and P2. The following data relate to Steering's allocation of service department costs: Number of Employees Budgeted Costs $4,500,000 S1 92 S2 3,000,000 58 S3 2,700,000 42 P1 225 P2 275 Service department costs are allocated by the direct method. The number of employees is used as the allocation base for all service department costs. (a) Allocate service department costs to production departments Cost Allocated to Service Department Service dept Costs P1 P2 S1 $4,500,000 S2 3,000,000 S3 2,700,000 WA