! Required information SB The following information is ... [The following information applies to the questions displayed below.] The following information is departmental cost allocation with two service departments and two production departments. Department Service 1 (S1) Service 2 (S2) Production 1 (P1) Production 2 (P2) Cost $ 49,000 39,000 290,000 340,000 Percentage Service Provided to S1 S2 P1 P2 0% 30% 35% 35% 25 0 45 30 Brief Exercise 7-14 (LO 7-3] What is the amount of service department cost allocated to P1 and P2 using the direct method if the cost in P1 is changed from $290,000 to $310,000? Total Cost Allocated P1 P2