The following information is applied to Q8, Q9 and Q10. S1 and 52, and two production departments, P1 and P2 each of which produces a single product. The current costs of each department are: Service Departments Production departments Si $84.000 P1 $90,000 S2 $63.000 P2 $120,000 The distribution and consumption of services is given in the following table: Services provided to: S1 S2 P1 P2 Services provided by: si - 40% 25% 35% 10% - 70% 20% S2 Using step-down method how much overhead costs will be allocated from S2 to P1? Select one: $21,467 $21,000 x o $75,133 O $26,133