Craylon Corp has two service departments, S$1$ and S$2,$ and two production departiments, $P1$ and P$2.$

The data for April were as follows:

$\backslash$table$[[,,$Services provided to:$],[$Activity$,$Costs,S$1,$S$2,$P$1,$P$2],[$S$1,$$$100,000,,10\%,40\%,50\%$