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 20 201 30% 2 26 40 52 The direct operating costs of the departments (including both variable and fixed costs) are: 81 $175,000 52 65,000 P1 52,000 P2 130,000 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.