Required information

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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$]]],[$S$1,$S$2,$P$1,$P$2],[$Service $1($S$1),$$$47,000,\%,20\%,40\%,40\%$