Use the following information to answer questions 2 through 6 : A company has two service departments ( S1 and S2 ) and two manufacturing divisions (M1 and M2 ). The following information is available. 2. Using the direct method, what proportion of S1's costs will be allocated to M2? a. 20% b. 37.5% c. 50% d. 62.5% 3. Using the direct method, how much of the service department costs will be allocated to M1? a. $195,250 b. $205,750 c. $308,750 d. $326,450 4. Using the step method, how much of the service department costs will be allocated to M1? a. $243,000 b. $265,700 c. $295,400 d. $302,500 5. Using the reciprocal method, how should the total service department costs of S1 be expressed? a. S1=$290,000+0.5S2 b. S1=$290,000+0.2S2 c. S1=$290,000+0.3S2 d. S1=$500,000+0.5S2 6. Using the reciprocal method, how much of the service department costs will be allocated to M1? a. $241,000 b. $286,000 c. $304,000 d. $403,000