Plants Company has two support departments (S1 and S2) and two line departments (P1 and P2). The cost driver in S1 is number of employees, and the cost driver in S2 is service hours. Plan data, including service hours used by each department, is shown below. Using the direct method, what is plan S2 cost assigned to P1? S1 S2 P1 P2 employees 10 5 20 25 service hours 1,000 -- 1,500 2,500 plan cost (000s) $7.5 $11 $27.5 $30