Required information Skip to question [The following information applies to the questions displayed below.] Use the following information: Department Cost Percentage Service Provided to S1 S2 P1 P2 Service 1 (S1) $ 116,000 0% 30% 30% 40% Service 2 (S2) 48,000 25 0 25 50 Production 1 (P1) 385,000 Production 2 (P2) 256,000 Total $ 805,000 What percentage of S2s costs is allocated to P1 and to P2 under the direct method? (Round your answer to the nearest fraction.)