Robinson Products Company has two service departments(S1 & S2) and two production departments (P1 & P2). The distribution of each department's efforts (in percentages) to the other department is:

To

From S1 S2 P1 P2

S1 - 10% 20% ?%

S2 10% - ? 30%

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

S1 $225,000

S2 $72,000

P1 $69,000

P2 $165,000

Required

Determine the total cost of P1 and P2 using the direct