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 $1 $1 $2 Pl P2 10% 20% 7 10 2 30 $2 The direct operating costs of the departments (including both variable and fixed costs) are: $ 270,000 $2 81,000 Pl P2 Required: 68,000 210,000 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 1 Required 2 Required 3 Determine the total cost of P1 and P2 using the direct method. (Do not round intermediate calculations.) Production department 11 Production department 2 Total Cost Allocated Required 1 Required 2 Required 3 Determine the total cost of P1 and P2 using the step method. (Do not round intermediate calculations.) Production department 1 Production department 2 Total Cost Allocated Determine the total cost of P1 and P2 using the reciprocal method. (Do not round intermediate calculations. Round your final answers to whole dollars.) Production department 1 Production department 2 Total Cost Allocated