2 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 From s1 S2 P1 P2 51 20% % ?% ? 40 5229%- eBook The direct operating costs of the departments (including both variable and fixed costs) are: 51 $170,000 64,080 51,000 P2 125,088 52 P1 Required 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