3. A company has two service departments (S1 and S2) and two production departments (P1 and P2). Departmental data for January were as follows: Costs incurred: Service provided to: S1 S2 $27,000 $18,000 20% S1 S2 10% - Pl 50% 30% P2 40% 50% What are the total allocated service departmental costs to P2 if the company uses the reciprocal method of allocating its service departmental costs? (Round calculations to the nearest whole number). Show computations and proof of your answer. a. $19,800 b. $21,949 c. $22,500 d. $23,051