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 step-method of allocation is used, how much would be allocated from S1 to P1?

A) $55,579
B) $84,000
C) $105,600
D) $95,790