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 reciprocal method how much overhead costs will be allocated from $1 to P1? Select one: 0 $94,063 $23,517 O $70,438 o $32.922 The correct answer is: $23,517