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 direct labor hours) to other departments is as follows:

	S1	S2	P1	P2
S1	-	300	500	200
S2	200	-	400	600

The direct operating costs of the departments (including both variable and fixed) are the following:

S1 - $80,000

S2 - $100,000

P1 - $70,000

P2 - $120,000

TOTAL - $370,000

Determine the total cost of P1 and P2 using the step method.