Brandeis 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:

Proportion of Services Used by: Department Direct costs

Direct Costs S1 S2 P1 P2

S1 $73,000 0.70 0.10 0.20

S2 $113,000 0.20 0.30 0.50

P1 $173000

P2 $153000

Under the step-method of cost allocation, the amount of costs allocated from S2 to P2 would be:

$102,563.

$70,625.

$57,800.

$56,500.