The following information is departmental cost allocation with two service departments and two production departments. Percentage Service Provided to Department Service 1 (S1) Service 2 (S2) Production 1 (P1) Production 2 (P2) Cost $43,000 $1 $2 P1 0% 30% 35% 35% 33,000 25 0 45 230,000 P2 30 280,000 What is the amount of service department cost allocated to P1 using the step method? $29,900. $33,410. $38,970. $42,590. $40,475.