step down method

wo productio NHL inc, budgets the fol departments, St and S2: The actual results for the time period were as follows: Actual Cost Data for each department were: P1: $80,000 P2:$1,200,000 S1: $200,000 52:$200.000 Under the Step-Down Methodi, what are the total cosis should be allocated departinent pl? use the budgeted percentagen given above and assume mar s. is allocated first