Dolphin Company has two service departments, S1 and S2, and two production departments, P1 and P2.The following data relate to Dolphin Company's allocation of service department costs:

CostNumber of EmployeesKilowatt HoursS180,0004800S240,0002400P1800,00071,500P21,200,00072,500

S1 allocates its costs on the basis of number of employees.S2 allocates its costs on the basis of kilowatt hours.The order of allocation for Dolphin Company is S1 and then S2.Dolphin Company uses the step method to allocate its service department costs.

Q. The allocation costs from S2 to P1 would be: