Cordner 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 Direct costs 84,000 $212,000 $251,000 $150,000 S2 0.70 P1 0.10 P2 0.20 S2 P1 P2 0.20 0.300.50 Under the step-method of cost allocation, the amount of costs allocated from S2 to P2 would be: $109,250. $106,000, O $118,500. O $169.250