Cordner 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 $60,000 0.70 0.10 0.20 S2 $100,000 0.20 0.30 0.50 P1 $160,000 P2 $140,000 Under the direct-method of cost allocation, the amount of S1 costs allocated to the S2 would be: