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