Cordner Corporation has two production departments, P1 and P2, and two service departments, S1 and 52. Direct costs for each department and the proportion of service costs used by the various departments for the month of July are as follows: Proportion of Services Used by: S1 S2 P1 P2 0.70 0.10 0.20 0.20 0.30 0.50 Department Direct costs $ 60, 000 S2 $100,000 $160,000 P2 $140,000 S1 P1 Under the step method of allocation, the total amount of service costs allocated to producing departments would be: Multiple Choice O $118,000 0 $160,000