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

Department Cost

Percentage Service Provided to

S$1$ S$2$ P$1$ P$2$

Service $1($S$1)$ $ $43,0000\%30\%35\%35\%$

Service $2($S$2)33,0002504530$

Production $1($P$1)230,000$

Production $2($P$2)280,000$

What is the amount of service department cost allocated to P$1$ and P$2$ using the direct method?