Wong Company has two service departments (S1 and S2) and two production departments (P1 and P2). Last year, directly identified overhead costs were $195,000 for S1 and $412,500 for S2. Information on the consumption of their services follows: (Click the icon to view the consumption information.) Requirements (a) Determine the service department costs allocated to the two production departments using the direct method. (b) Determine the service department costs allocated to the two production departments using the sequential method beginning with the allocation of S1 department costs. (c) Determine the service department costs allocated to the two production departments using the reciprocal method.