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1.Deleon Company had decided to distribute the costs of service departments by the simultaneous (algebraic) method. The producing departments are P1 and P2, the service departments are S1 and S2, and the monthly data are;

Actual factory overhead Service provided by

Cost before distributionS1 S2

P1P94,000 40% 50%

P285,000 50% 30%

S1 20,000 - 20%

S2 17,600 10% -

The total factory overhead of producing department P1 after distribution of service department costs must be:

a.P113,600b. P116,111c. P114,625d. P115,867