Cordner Corporation has two production departments P1 and P2, and two service departments, Stand 52. Direct costs for each department and the proportion of service costs used by the various departments for month of July are as follows Department 51 52 PI P2 Direct costs $ 60,000 $100,000 $160,000 5140,000 Proportion of Services Used by 51 52 P1 P2 0.70 0.10 0.20 0.30 0.50 Under the direct method of cost allocation, the amount of St costs located to S2 would be | 30 542.000 16.000