1. What is the total manufacturing overhead for P1 (Producing Department 1), after allocating service costs to producing departments.
2. Using data for Vicente, compute the total manufacturing overhead for P1, allocating service department costs stepwise, beginning with department S2. After a department expenses have been allocated, no expenses are assigned back to it.
3. Based on Vicente data: Determine the total manufacturing overhead (including service department costs) for P2 using the reciprocal method.

Vicente Company operates with two producing departments, Pl and P2 and two service departments, $1 and $2. Actual manufacturing overhead before allocation of service department costs, together with the usage of service from the service departments, is as follows: Actual Manufacturing Overhead Before Allocation of Services provided by Department Service Departmental Costs P 40,000 47.600 50 14.400 18.000 P120.000 100%