Golden Leaves Company has two support departments, Maintenance Department (MD) and Personnel Department (PD), and two producing departments, P1 and P2. The Maintenance Department costs of $30,000 are allocated on the basis of standard service used. The Personnel Department costs of $4,500 are allocated on the basis of number of employees. The direct costs of Departments P1 and P2 are $9,000 and $15,000, respectively. Data on standard service hours and number of employees are as follows: MD PD PL P2 Standard service hours used 100 50 300 150 Number of employees OO 10 20 20 90 90 Direct labor hours 50 50 250 250 Refer to Figure 7-6 What are the total overhead costs associated with P2 after allocating the Maintenance and Personnel Departments using the direct method? 537.250 527,250 $25,000 $15.000