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 from S1 S2 S3 Services Provided to S1 S2 S3 P1 P2 10% 20% 28% 42% 5% 7 -- 15 52 28 3 -- 27 63 The direct operating costs of the service departments are as follows: S1 $150,000 S2 80,000 S3 106,000 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 P1 P2 Total costs $ 0 $ 0 $ 0 $ 139,300 x $ 196,700 x