In the Duff Company, there are two producing departments (P1 and P2) and two support departments (S1 and S2). The costs incurred in S1 and S2 are allocated to Departments P1 and P2 and included in their factory overhead rates for costing products. S1 costs are allocated based on the number of employees, and S2 costs are allocated based on direct labor hours. The following data are available for a recent period:

	S1	S2	P1	P2
Direct department costs	$12,000	$18,000	$70,000	$80,000
Number of employees	22	40	48	72
Direct labor hours	1,000	500	2,200	1,800

8.What is the total overhead cost allocated to P1 from the support departments using the direct method?

ANSWER: _______________