3.8 out of Goldfarb's Book and Music Store has two service departments, SI (Warehouse) and S2 (Data Center) and two production departments, Pl (Music) and P2 (Books). Si costs are allocated on the basis of budgeted warehouse-hours, and S2 costs are on the number of computer log-on hours. Data on budgeted warehouse-hours and number of computer log- on hours are as follows: Service departments Production departments SI S2 PI P2 Budgeted costs $350,000 $150,000 $125,000 $150,000 Budgeted warehouse-hours NA 500 1,000 1,500 Number of computer hours 200 NA 800 1,000 Using the step-down method, what amount of S2 cost will be allocated to Si, if Si cost allocated first