PPLC Company has two support departments, SD1 and SD2, and two operating departments, OD1 and OD2. The company decided to use the direct method and allocate variable SD1 dept. costs based on the number of transactions and fixed SD1 dept. costs based on the number of employees. SD2 dept. variable costs will be allocated based on the number of service requests, and fixed costs will be allocated based on the number of computers. The following information is provided: You are required to allocate variable and fixed costs using direct method.

	Support Departments	Operating Departments
	SD1	SD2	OD1	OD2
Total Department variable costs	18,000	19,000	51,000	35,000
Total department fixed costs	20,000	24,000	56,000	30,000
Number of transactions	30	40	200	100
Number of employees	14	18	35	30
Number of service requests	28	18	35	25
Number of computers	15	20	24	28