Robinson Products Company has two service departments (S1 and S2) and two production departments (P1 and P2). The distribution of each service department's efforts (in percentages) to the other departments IS To From S1 S2 S2 P1 P2 30% 20% 40 The direct operating costs of the departments (including both variable and fixed costs) are S1 S2 P1 P2 $235,000 77,000 64,000 190,000 Required 1. Determine the total cost of P1 and P2 using the direct method Total Cost Allocated Production department 1 Production department2 2. Determine the total cost of P1 and P2 using the step method Total Cost Allocated Production department 1 Production department 2 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.) Total Cost Allocated Production department 1 Production department 2