Goldfarb's Book and Music Store has two service departments, S1 (Warehouse) and S2 (Data Center) and two production departments, P1 (Music) and P2 (Books). S1 costs are allocated on the basis of budgeted warehouse-hours, and S2 costs are on the number of computer log-on hours. Data on budgeted warehouse-hours and number of computer log-on hours are as follows: Service departments Production departments S1 S2 P1 P2 Budgeted costs $350,000 $150,000 $125,000 $150,000 Budgeted warehouse-hours NA 500 1,000 1,500 Number of computer hours 200 800 1,000 Using the direct method, what amount of S1 costs will be allocated to P2? 3 (Ctrl) NA