Question $4.$ The Longhorn Company has four departments in its factory with two service departments, S$1$ and S$2,$ and two production departments, P$1$ and P$2$ each of which produces a single product. The current costs of each department are:

$\backslash$table$[[,$Service Departments,,Production Departments$],[$S$1,$$$84,000,$P$1,$$$90,000$