Cordner Corporation has two production departments, P1 and P2, and two service departments, S1 and S2. Direct costs for each depar and the proportion of service costs used by the various departments for the month of July are as follows: Department Direct costs S1 $ 60,000 S2 $100,000 P1 $160,000 P2 $140,000 Proportion of Services Used by: S1 S2 P1 P2 0.70 0.10 0.20 0.20 0.30 0.50 Under the step-method of cost allocation, the amount of costs allocated from S2 to P2 would be: O EN s G E