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:
Department	Direct costs			S1		S2		P1		P2
S1	$	90,000				0.70		0.10		0.20
S2	$	183,000		0.20				0.30		0.50
P1	$	239,000
P2	$	208,000

Under the step method of cost allocation, the amount of costs allocated from S2 to P2 would be: