Robinson Products Company has two service departments $($S$1$ and S$2)$ and two production departments $(P1$ and $P2).$ The distribution of

each service department's efforts $($in percentages$)$ to the other departments is:

The direct operating costs of the departments $($including both variable and fixed costs$)$ are:

Required:

Determine the total cost of $P1$ and $P2$ using the direct method.

Determine the total cost of $P1$ and $P2$ using the step method.

Determine the total cost of $P1$ and $P2$ using the reciprocal method.