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 $($including direct operating costs$)$ of P$1$ and P$2$ using the:

Direct method.

Step method.

Reciprocal method.