Vicente Inc. has two producing departments (P1 and P2) and two service departments (S1 and S2). The following information was provided, regarding the percentages of services given by the service departments: S1 Direct costs S1 S2 25 S2 10 P1 P440,000 58.5 30 P2 P360,000 31.5 45 After allocating the service department costs using the direct method, P1's total cost amounted to P900,000 and P2's total cost amount to P800,000. 1) How much service cost from S1 is allocated to P2? a) 275,000 b) 185,000 c) 300,000 d) 140,000 2) How much service cost from S2 is allocated to P1? a) 280,000 b) 300,000 c) 260,000 d) 200,000