Yang Company has two service departments (S1 and S2) and two production departments (P1 and P2) Last year, directly identified overhead costs were 160000 for S1 and 700000 for S2. Information on the consumption of their services follows: (Click the icon to view the consumption information.)

Supplying departments	S1	S2	P1	P2
S1	0%	30%	21%	49%
S2	40%	0%	24%	36%

Requirements (a) Determine the service department costs allocated to the two production departments using the direct method. (b) Determine the service department costs allocated to the two production departments using the sequential method beginning with the allocation of S1 department costs. (c) Determine the service department costs allocated to the two production departments using the reciprocal method.

Requirement (a) Determine the service department costs allocated to the two production departments using the direct method. (Do not round ratio calculations. Use parentheses or a minus sign when decreasing departments by allocating costs. Complete all answer boxes.)

	Service departments		Production departments
Direct method	S1	S2	P1	P2
Costs
Allocation of S1 costs		X
Allocation of S2 costs	X
Closing balance

	Service departments		Production departments
Sequential method	S1	S2	P1	P2
Costs
Allocation of S1 costs
Allocation of S2 costs
Closing balance

Requirement (c) Determine the service department costs allocated to the two production departments using the reciprocal method.

Before we can allocate the service departments' costs to the two production departments using the reciprocal method, let's first determine the cost equations for each service department.

S1= _________ + ________

S2= _________ + ________

	Service departments		Production departments
Reciprocal method	S1	S2	P1	P2
Costs
Allocation of S1 costs
Allocation of S2 costs
Closing balance

Please Fill the tables and explain to me how you get the values. thanks