Campaign Printing has two service departments, S1 and S2, and two production departments, P1 and P2. The data for May were as follows: Services provided to: Costs S1 S2 P1 P2 Activity S1 $90,000 10% 40% 50% S2 20% 55% 25% $60,000 Fixed Costs P1 $360,000 P2 $520,000 Required: Allocate service departments costs (S1 & S2) to the production departments (P1 & P2) using the step- down method with the sequence of allocation based on the highest-percentage support concept. Determine total costs for P1 and P2 after the allocation