The following information is departmental cost allocation with two service departments and two production departments. Percentage Service Provided to Department Service 1 (51) Service 2 (52) Production 1 (P1) Production 2 (P2) Cost $ 49,000 39,000 290,000 340,000 S1 0% 25 S2 30% 0 P1 35% 45 P2 35% 30 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 $290,000 to $310,000? Total Cost Allocated P1 P2