The following information is departmental cost allocation with two service departments and two production departments.

				Percentage Service Provided to
Department	Cost			S1			S2			P1			P2
Service 1 (S1)	$	44,000			0	%		20	%		40	%		40	%
Service 2 (S2)		34,000			20			0			20			60
Production 1 (P1)		240,000
Production 2 (P2)		290,000

What is the amount of service department cost allocated to P1 and P2 using the direct method if the cost in P1 is changed from $240,000 to $260,000?

p1	Total Cost Allocated
p2