Barstow has two service departments - product design and engineering support, and two departments assembly and finishing. The distribution of each service departments efforts to the other departments shown below.

Design design support assembly finishing

0% 10% 20% 70%

Support 20% 0% 30% 50%

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

Design 120,000

engineering support 280,000

assembly 440,000

finishing 860,000

The total cost accumulated in the assembly 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 value