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

$\backslash$table$[[$Department$,$cost$,\backslash$table$[[$Percentage Service$],[$Provided to$]]],[$S$1,52,$P$1,$P$2],[$Service $1(51),$$$31,000,0\%,20\%,40\%,40\%$