Cordner Corporation has two production departments, Pland P2, and two service departments S1 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: Department 51 S2 P1 P2 Direct costs $ 78,000 $127.000 $229,000 $217,000 Proportion of Services Used by: 52 52 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