Fox company has two support departments (S1 and S2) and two producing departments (P1 and P2). Estimated diret costs and percentages f services used by these departments are as follows:
support dept s1 s2 p1 p2
s1 - 10% 40% 50%
s2 20% - 50% 30%
Direct costs $4,500 $8,000 $10,000 $15,000