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: S1 From Si S2 To 52 P1 204 30% ? P2 7% 40 204 The direct operating costs of the departments (including both variable and fixed costs) are: 51 S2 P1 P2 $ 255,000 85,000 69,000 215,000 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