Wallgasse Company has two service departments (S1 and S2) and two producing departments (P1 and P2). Estimated direct costs and percentages of services used by other departments are as follows: Service Dept. S1 S2 P1 P2 S1 20% 30% 50% S2 25% 40% 35% Direct costs $32,000 $60,000 $40,000 $60,000 Using the direct allocation method what is the total cost for P1 $44,000 $84,000 O $40,000 O $48,000