Use the Following to Answer Questions

Multiple Choice

Use the following to answer questions:
A summary of the usage of the service department services by other services departments as well as by two producing departments is as follows:

Direct costs in the various departments are as follows:

-If the direct-method is used, how much of S1's costs would be allocated to S2?

A) $0
B) $21,000
C) $42,000
D) $31,500