$[$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 $1($S$1),$$$31,000,0\%,20\%,40\%,40\%$