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Barstow Manufacturing Company has two service departments - product design and engineering support, and two production departments - assembly and finishing. The distribution of each service department's efforts to the other departments is shown below:
FROM
Design Support Assembly Finishing
Design0% 10% 30% 60%Support20% 0% 45% 35%
The direct operating costs of the departments (including both variable and fixed costs) were as follows:
Design$140,000
Engineering Support$160,000
Assembly$550,000
Finishing$840,000
The total cost accumulated in the finishing department using the reciprocal method is(calculate all ratios and percentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar):
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