Departmental Distribution of Actual Overhead—Simultaneous Method. Potter Company has decided to distribute the costs of service departments by the simultaneous method. The producing departments are PI and P2, the service departments are SI and S2, and the monthly data are:

Actual Factory Overhead Services Provided By Costs before Distribution SI S2 PI. $94,000 40% 50%

P2. 85,000 50 30 51. 20,000 — 20 52. 17,600 10 —

Required: Compute the total factory overhead of producing department PI after distribution of service department costs.