Robinson Products Company has two sevice 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 From S1 S2 20% S1 P1 P2 30% 20% 40 The direct operating costs of the departments (including both variable and fixed costs) are S1 $220,000 74,000 61,000 175,000 P2 Required: 1. Determine the total cost of P1 and P2 using the direct method Total Cost Allocated Production department 81,000 Production department 2. Determine the total cost of P1 and P2 using the step method Total Cos Allocated Production department 1 Production department 2 3. Determine the total cost of P1 and P2 using the reciprocal method. (Round your intermediate calculations to the nearest whole dollar and final answers to 2 decimal places.) Total Cost Allocated Production department 1 Production department 2