Long Island Manufacturing Company developed the following information for its service departments, S1 and S2, and its production departments, P1 and P2: S1 S2 P1 P2 Overhead Cost $8,000 $14.400 $16,000 $20,000 Service Provided by S1 minusminusminus 30% 30% 40% Service Provided by S2 25% minusminusminus 30% 45% Using the reciprocal method of service department cost allocation, how much is the total overhead cost for P1 for the period if calculations are rounded to the nearest dollar? A. $25,120 B. $25,210 C. $33,188 D. $25,188