Jackson Company Has Two Service Departments (S1 and S2) and Two

Jackson Company has two service departments (S1 and S2) and two producing departments (A and B) .
?Department S1 serves Departments S2, A, and B in the following percentages, respectively: 15%, 25%, and 60%.
?Department S2 serves Departments S1, A, and B in the following percentages, respectively: 0%, 70%, and 30%.
?Direct department costs for S1, S2, A, and B are $200,000, $16,000, $210,000, and $185,000, respectively.
If Jackson uses the step method of allocating service department costs beginning with Department S1, what is the total amount of cost that will be allocated from S2 to Department A?

A) $ 12,800
B) $105,000
C) $ 32,200
D) $-0-