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	$	235,000
S2		77,000
P1		64,000
P2		190,000

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.)