Brandeis Corporation has two production Departments: P1 and P2 and two service departments: S1 and 52. 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 S1 S2 Direct costs $64.000 $104,000 $164,000 $144,000 Proportion of Services Used by: S1 S2 P1 P2 0.70 0.10 0.20 0.20 0.30 0.50 P1 P2 Under the step-method of cost allocation, the amount of costs allocated from S2 to P2 would be