Jim-N-John Inc. budgets the following amounts for each of its two service departments, S1 and S2, which service each other as well as the company's two production departments, P1 and P2 S1 S2 P1 P2 S1 0.20 0.40 S2 0.20 0.40 0.40 0.40 The actual results for the time period were as follows: S1 S2 P1 S1 0.20 0.40 S2 0.20 0.40 0.40 P2 0.40 Actual Cost Data for each department were: . S1: $200,000 S2: $100,000 Under the Direct Method, how much of department S1's costs should be allocated department P2? O A $100,000 OB. $50,000 O C.$40,000 OD. $80,000