9. value 160 points Cordner Corporation has two production Departments P1 and P2 and two service departments: S1 and S2. Direct costs for each department and the proportion of service costs used by the various departments for the month of July are as follows: Department $1 Direct costs $139,200 $1 Proportion of Services Used by $2 P1 P2 070 010 020 $2 $192.000 0.20 0.30 0.50 P1 $ 161,000 P2 $235,000 Under the step-method of cost allocation, the amount of 52 costs allocated to S1 would be $76,800 $38,400 $0. $78,800