Robinson Products Company has two service departments (S1 and 2) and two production departments (P1 and P2). The distribution of each service department's efforts (in percentages) to the other departments is: S1 52 10% From 51 S2 P2 21 20% ? 10x 3e The direct operating costs of the departments (including both variable and fixed costs) are: 51 S2 P1 P2 $225,000 78,000 65, eee 195, eee 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