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 From si S2 To S2 20% P1 30% ? P2 7% 40 20% The direct operating costs of the departments (including both variable and fixed costs) are: si S2 P1 P2 $ 200,000 73,000 60,000 170,000 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