Robinson Products Company has two service departments (S1 and S2) and two production departments (P1 and P2). The distribution of each service departments efforts (in percentages) to the other departments is

From	To
	S1			S2			P1			P2
S1					20	%		30	%		?	%
S2		20	%					?			40

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

S1	$	190,000
S2		68,000
P1		55,000
P2		145,000

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. (Round your intermediate calculations to the nearest whole dollar and final answers to 2 decimal places.)