Gray Enterprises Has Two Support Departments (S1 and S2) and Two

Gray Enterprises has two support departments (S1 and S2) and two producing departments (A and B). The distribution of services by the support departments is as follows: $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$$\text { Services Provided to }$
$\begin{array}{ccccc}\underline{\text { Services Provided from}}&\underline{\text { S1}}&\underline{\text { S2}}&\underline{A} &\underline{B} \\\text { S } 1 & - & 8 \% & 74 \% & 18 \% \\\text { S2 } & 21 \% & - & 47 \% & 32 \%\end{array}$ Total department costs for the support and producing departments are as follows: $\begin{array}{lr}\mathrm{S} 1 & £ 58,000 \\\mathrm{~S} 2 & 124,000 \\\mathrm{~A} & 712,000 \\\mathrm{~B} & 568,000\end{array}$