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$120\%30\%?\%$

S$220\%?40$

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

S$1$ $ $195,000$

S$268,000$

P$145,000$

P$2155,000$

Required:

$1.$ 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.