Long Island Manufacturing Company developed the following information for its service departments, S1 and S2, and its production departments, P1 and P2:

	S1	S2	P1	P2
Overhead Cost	$8,000	$14.400	$16,000	$20,000
Service Provided by S1	---	30%	30%	40%
Service Provided by S2	25%	---	30%	45%

Using the reciprocal method of service department cost allocation, how much is the total overhead cost for P1 for the period if calculations are rounded to the nearest dollar?

$25,210

$33,188

$25,120

$25,188