Brandeis Corporation has two production Departments: P$1$ and P$2$ and two service departments: S$1$ and S$2.$ Direct costs for each department and the proportion of service costs used by the various departments for the month of July are as follows:

Proportion of Services Used by:

Department Direct costs S$1$ S$2$ P$1$ P$2$

S$1$ $$73,0000\mathrm{.}700\mathrm{.}100\mathrm{.}20$

S$2$ $$113,0000\mathrm{.}200\mathrm{.}300\mathrm{.}50$

P$1$ $$173,000$

P$2$ $$153,000$

Under the direct$-$method of cost allocation, the amount of S$1$ costs allocated to P$1$ would be: