Please show your work, I will need to know how to do this. Thanks

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 S2 S1 20% S2 20% P1 30% ? P2 ?% 40 The direct operating costs of the departments (including both variable and fixed costs) are S1 S2 P1 P2 $220,000 74,000 61,000 175,000 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. (Round your intermediate calculations to the nearest whole dollar and final answers to 2 decimal places.)