The following information is departmental cost allocation with two service departments and two production departments. Department Cost Percentage Service Provided to S1 S2 P1 P2 Service 1 (S1) $ 30,000 0% 30% 35% 35% Service 2 (S2) 20,000 20 0 20 60 Production 1 (P1) 100,000 Production 2 (P2) 150,000 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 $100,000 to $120,000