1 Robinson Products Company has two service departments (S1 and S2) and two production departments (P1 and P2). The distribution of each service department's efforts (in percentages) to the other departments is: To 33.33 points From 51 51 32 10% P1 20% P2 7% 52 10% 2 30 The direct operating costs of the departments (including both variable and fixed costs) are $225,000 Book 51 52 Print P1 P2 72,000 59,000 References Required: 165,000 1 1. Determine the total cost of P1 and P2 using the direct method. 2. Determine the total cost of P1 and P2 using the step method. 3. Determine the total cost of P1 and P2 using the reciprocal method.