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10% OX 30% 45% 20% 35% Fans Company has two service departments -- product design and engineering support, and two production departments -- assembly and

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10% OX 30% 45% 20% 35% Fans 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: SERVICES PROVIDED TO SERVICE DEPARTMENT Design Support Assembly Finishing Product Design 0% 60% Engineering Support The direct operating costs of the departments (including both variable and fixed costs) were as follows: Product Design $ 115,000 Engineering Support $ 185,000 Assembly $ 550,000 Finishing $760,000 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) $923,240 $978,648 $631,352 $686,760. $1,805,791

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