2. Calculation Questions 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 TO Design (S1) Design (S1) 0% Support(S2) 10% Assembly(P1) Finishing(P2) 30% 60% Support (S2) 20% 0% 45% 35% The direct operating costs of the departments were as follows: Design (S1) Engineering Support (S2) Assembly (P1) Finishing (P2) $160,000 $140,000 $550,000 $840,000 Additional Practice (after class): Calculate the total cost accumulated in the finishing department (P2) using direct, step and reciprocal method respectively.