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Interdepartment Services: Direct Method Wilhelm Manufacturing Company has five operating departments, two of which are producing departments (P1 and P2) and three of which are service departments (S1, S2, and S3). All costs of the service departments are allocated to the producing departments. The following table shows the distribution of services from the service departments. Finish atter Services Provided to S1 52 53 P1 P2 25% 10% " 54540 15 5206 Services provided from S1 S2 53 5% 50% 20% The direct operating costs of the service departments are as follows S1 $ 98.000 2 187,000 53 36,000 Using the step method, prepare a schedule for Wilhelm Manufacturing Company allocating the service department costs to the producing departments. (Round calculations to the nearest dollar. Do not round until your final answers.) Service Departments Producing Departments S1 S2 53 P1 P2 Total costs o v s 164,586 s 158,260