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 S1 S1 S2 20% 20% P1 30% ? P2 ?% 40 S2 The direct operating costs of the departments (including both variable and fixed costs) are: S1 $ 170,000 S2 68,000 P1 54,000 P2 140,000 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Determine the total cost of P1 and P2 using the direct method. (Do not round intermediate calculations.) Production department 1 Production department 2 Total Cost Allocated < Required 1 Required 2 >