Interdepartment Services: Step Method

Tucson Manufacturing Company has five operating departments, two of which are producing departments $($P$1$ and P$2)$ and three of which are service departments $($ S $1,52,$ and $S3).$ All costs

departments. The following table shows the distribution of services from the service departments.

The direct operating costs of the service departments are as follows:

Using the step method, prepare a schedule for Tucson Manufacturing Company allocating the service department costs to the producing departments. $($Round calculations to the nearest