Vicente Company operates with two producing departments, P1 and P2 and two service departments, S1 and S2. Actual manufacturing overhead hefore allocation of service department costs, together with the usage of service from the service departments, is as follows: Actual Manufacturing Overhead Before Allocation of Services provided by Department Service Departmental Costs SI $2 P1 P 40,000 40% 20% P2 47,600 50 40 S1 14,400 40 S2 18,000 10 P120,000 100% 100%