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 53). 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 Services Provided to from S2 P2 S1 S3 P1 S1 10% 20% 28% 42% S2 5% 15 52 28 S3 7 3 27 63 The direct operating costs of the service departments are as follows: 51 $ 150,000 S2 80,000 S3 106,000 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.) Service Departments S2 S1 S3 Producing Departments P1 P2 143,800 x $ 192,200 x Total costs $ 0 $ 0 $ 0 $