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. Services Provided to S1 S2 S3P1 Services provided from P2 S1 -5% 25% 50% 20% S2 10% 5 45 40 S3 15 5 20 60 The direct operating costs of the service departments are as follows: S1 $98,000 S2 187,000 S3 36,000 Using the direct method, prepare a schedule allocating the service department costs to the producing departments. Do not round while completing your calculations. Service Departments Producing Departments S1 S2 S3 1 P2 0 $ 0 $ Total costs $ 162,740 $ 158,260 0$