Required information

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

Use the following information:

				Percentage Service Provided to
Department		Cost		S1			S2			P1			P2
Service 1 (S1)	$	112,000			0	%		40	%		40	%		20	%
Service 2 (S2)		44,000			20			0			40			40
Production 1 (P1)		345,000
Production 2 (P2)		216,000
Total	$	717,000

What percentage of S2s costs is allocated to P1 and to P2 under the direct method?