Corner Corporation has two production departments, Pland P2 and two service departments Stand 52. Durect costs for each department and the proportion of service costs used by the various departments for the month of July are as follows 51 52 P1 P2 Direct costs $ 60,000 $100,000 $160,000 $140,000 Proportion of Services Used by 51 PI P2 0.70 2.10 0.30 0.50 Under the direct method of cost location, the amount of St costs allocated to 52 would be Murple Choice 50 $12.000 18.000 O 520 000