Brandeis corporation has two production departments: p1 and p2 and two service departments: s1 and s2. 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: department direct costs s1 s2 p1 p2 s1 $62,000 0.70 0.10 0.20 s2 $102,000 0.20 0.30 0.50 p1 $162,000 p2 $142,000 under the step-method of cost allocation, the amount of costs allocated from s2 to p2 would be: $90,875. $51,000. $63,750. $53,950.