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Computer Information Services is a computer software consulting company. Its three major functional areas are P1: computer programming, P2:...

Computer Information Services is a computer software consulting company. Its three major functional areas are P1: computer programming, P2: information systems consulting, and P3: software training. The budgeted overhead costs will be used as a guide in pricing a new contract. The company is considering three different methods of allocating overhead costs: the direct method, the sequential method, and the reciprocal method. Usage data was assembled on overhead from its two service departments, S1: Information Systems Department and S2: Facilities Department.

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