The following information is departmental cost allocation with two service departments and two production departments. Percentage Service Provided to Department Service 1 (51) Cost $ 34,000 $1 52 P1 P2 30% 35% 351 Service 2 (S2) 24,000 25 0 30 45 Production 1 (P1) 140,000 Production 2 (P2) 190,000 What is the amount of service department cost allocated to P1 and P2 using the direct method? Total Cost P1 P2 Allocated