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:

RODinson Products Company lids two Service departments Plan 32) dna LWO prouuclion departments Pidnu 2). The distribution of each service department's efforts in percentages) to the other departments is: S1 P2 From S1 S2 To S2 P1 20% 30% ? ?% 20% 40 The direct operating costs of the departments (including both variable and fixed costs) are: S1 S2 P1 P2 $235,000 77,000 64,000 190,000 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