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Required information

$[$The following information applies to the questions displayed below.$]$

The following information is departmental cost allocation with two service departments and two production departments.

$\backslash$table$[[$Department$,$Cost,$\backslash$table$[[$Percentage Service$],[$Provided to$]]],[51,52,$P$1,$P$2],[$Service $1(51),$$$,31,000,0\%,20\%,40\%,40\%$