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:

		Used by	Used by	Used by	Used by
Dept.	Direct costs	S1	S2	P1	P2
S1	$60,000		0.70	0.10	0.20
S2	$100,000	0.20		0.30	0.50
P1	$160,000
P2	$140,000

1. Using the direct method of cost allocation, the amount of S1 costs allocated to P1 would be:

2. Under the step-method of cost allocation, the amount of S2 costs allocated to S1 would be:

3. Under the reciprocal-method of cost allocation, the equation for department S2 is: