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: Under the step-method of cost allocation, what is the total amount of cost that will be included in P1 after all allocations are made? $240,750 $100,000 $234,500 $219,250