Exercise $7-29($Algo$)$ Departmental Cost Allocation $[$LO $7-3]$

Robinson Products Company has two service departments $($S$1$ and S$2)$ and two production departments $($P$1$ and P$2).$ The distribution of each service department$$s efforts $($in percentages$)$ to the other departments is:

FromToS$1$S$2$P$1$P$2$S$120\%30\%?$question mark$\%$S$220\%?$question mark$40$

The direct operating costs of the departments $($including both variable and fixed costs$)$ are:

S$1$$ $200,000$S$273,000$P$160,000$P$2170,000$