Robinson Products Company has two service departments (S1 and 52) and two production departments (P1 and P2). The distribution of each service department's efforts (in percentages) to the other departments is: S1 From S1 S2 To S2 P1 20% 30% ? P2 ?% 40 20% The direct operating costs of the departments (including both variable and fixed costs) are: S1 S2 P1 P2 $ 170,000 64,000 51,000 125,000 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. Complete this question by entering your answers in the tabs below. Required Required Required 3 1 2. Determine the total cost of P1 and P2 using the direct method. (Do not round intermediate calculations.) Total Cost Allocated Production department 1 Production department 2