Champion Printing has two service departments, 51 and S2, and two production departments, P1 and P2. The data for May were as follows: Services provided to: Activity Costs 51 $2 P1 P2 55 $1 $120,000 10% 40% 50% 52 $100,000 20% 45% 35% Fixed Costs P1 P2 Required: $360,000 $520,000 Allocate service departments costs (S1 & 52) 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