What is the amount of service department cost allocated to P1 and P2 using the direct method

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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The following information is departmental cost allocation with two service departments and two production departments.

 

   

 

Percentage Service Provided to

                         
Department     Cost S1 S2 P1 P2                  
Service 1 (S1) $   47,000     0 %   20 %   40 %   40 %
Service 2 (S2)     37,000     20     0     20     60  
Production 1 (P1)     270,000                          
Production 2 (P2)     320,000                          
                                 

 

What is the amount of service department cost allocated to P1 and P2 using the direct method?

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Direct method of service cost allocation

                Direct method of service cost allocation is the simplest and easiest method of service cost allocation as under this method service cost is allocated to production department only

 

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Can you show me the calculations to get these numbers: 40/80, 40/80, 20/80, 60/80

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