Bitcoin Corp. has two service departments, the Personnel Department and the Computing Department. The bank has two other departments that directly service customers, the Deposit Department and the Loan Department. The usage of the two service departments’ output in 2019 is as follows: User of service, Provider of Service Personnel, Computing Personnel. 15% Computing 10%. Deposit 60%, 50%. Loan 30%, 35%. The budgeted costs of the two service departments in 2019 were as follows: Personnel P 153,000, Computing P 229,500.

Question :  Under the step method of allocating service department cost, the amount allocated to the Loan Department must be.