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 To S1 S2 P2 From S1 S2 7% 30 10% 20% 10% The direct operating costs of the departments (including both variable and fixed costs) are S1 S2 P1 P2 $180,000 69,000 56,000 150,000 Required: 1. Determine the total cost of P1 and P2 using the direct method. Total Cost Production department 1 Production department 2 2. Determine the total cost of P1 and P2 using the step method. Production department 1