Show all work and calculations please. Also complete all required questions (1-3) please.

Robinson Products Company has two service departments (S1 and 52) and two production departments (P1 and P2). The distribution of each service department's efforts (in percentages) to the other departments Is. 51 P2 Fros si S2 S2 20 To P1 38% 7 20% 40 The direct operating costs of the departments (including both variable and fixed costs) are $190,00 68,000 55,00 145,000 PI P2 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