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: From To S1 S2 P1 P2 S1 20% 30% ?% S2 20% ? 40 The direct operating costs of the departments (including both variable and fixed costs) are: S1 $ 200,000 S2 73,000 P1 60,000 P2 170,000 Required:

1. Determine the total cost of P1 and P2 using the direct method.

Production1

Production2

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

Production1

Production2

3. Determine the total cost of P1 and P2 using the reciprocal method.

Production1

Production2