Robinson Products Company has two service departments $($S$1$and S$2)$and two production departments $($P$1$and P$2).$The distribution of each service department$$s efforts $($in percentages$)$to the other departments is:

From To S$1$ S$2$ P$1$ P$2$ S$110\%20\%?\%$ S$210\%?30\%$

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

S$1-$$$180,000$ S$2-60,000$ P$1-50,000$ P$2-120,000$

$1.$ Determine the total cost of P$1$ and P$2$ using the direct method. $2.$Determine the total cost of P$1$ and P$2$ using the step method. $3.$Determine the total cost of P$1$ and P$2$ using the reciprocal method.