Please explain step by step with the calculation for both questions.

E$7-25.$ Interdepartmental Services: Direct Method

Wilhelm 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$1,$ S$2,$ and S$3).$ All costs of

the service departments are allocated to the producing departments. The following table shows the

distribution of services from the service departments.

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

REQUIRED

Using the direct method, prepare a schedule allocating the service department costs to the produc$-$

ing departments.

E$7-26.$ Interdepartmental Services: Step Method

Refer to the data in Mini Exercise E$7-25.$ 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.$)$