Cordner Corporation has two production departments, P1 and P2, and two service departments, 51 and 52. Direct costs for each department and the proportion of service costs used by the various departments for the month of July are as follows: 22 Department Direct costs $ 67,000 52 $107.000 71 $167,000 $147,000 Proportion of Services Used by: S1 S2 P1 0.60 0.10 0.30 0.30 0.20 0.50 P2 Under the direct method of cost allocation, the amount of Si costs allocated to S2 would be Multiple Choice 0 $40.200 O $32.00 Under the direct method of cost allocation, the amount of S1 costs allocated to S2 would be: Multiple Choice 0 540200