1. A company has two service departments (S1 and S2) and two production departments (P1 and P2). Departmental data for January were as follows:

$1 $2 Costs incurred: P27,000 P18,000 Service provided to: $1 -- 20% $2 10% P1 50% 30% P2 40% 50% What are the total allocated service department costs to P2 if the company uses the reciprocal method of allocating its service department costs? (Round calculations to the nearest whole number)