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 0 S1 S2 P2 From S1 S2 7% 40 20% 20% The direct operating costs of the departments (including both variable and fixed costs) are S1 S2 P1 P2 $200,000 73,000 60,000 170,000