Barley 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 Support Assembly Finishing

Design 0% 10% 30% 60%

Support 20% 0% 45% 35%

The direct operating costs of the departments (including both variable and fixed costs) were as follows:

Design $310,000

Engineering Support $330,000

Assembly $1,230,000

Finishing $1,860,000

The total cost accumulated in the finishing department using the step 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; assume that the design department goes first):