*Step Method*

Corner Corporation has two production departments, and P2, and two service departments, 51 and 52 Direct costs for each department and the proportion of service costs used by the various departments for the month of July are as follows: Department S1 52 P1 P2 Direct costs $ 84,000 $212,000 $251, 000 $150, eee Proportion of Services Used by: Si 52 P1 P2 0.70 0.10 0.2e 0.20 0.30 0.50 Under the step method of allocation, the total amount of service costs allocated to producing departments would be Multiple Choice $237200 $296.000 O $150,000