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Use the following information: Percentage Service Provided to Department Cost S1 S2 P1 P2 Service 1 $ 114,000 0 % 20 % 30 % 50

Use the following information:

Percentage Service Provided to

Department Cost S1 S2 P1 P2
Service 1 $ 114,000 0 % 20 % 30 % 50 %
Service 2 46,000 20 0 20 60
Production 1 365,000
Production 2 236,000
$ 761,000

What portion of service department 1s costs are allocated to P1 and to P2 under the direct method?

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