Barstow Manufacturing Company has two service departments- product des gn 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 DesignSupport Assembly Finishing Design Support 1096 096 70% 45% 096 20%, 20% 35% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Design Engineering Support Assembly Finishing $111,040 $109,990 $433,000 $664,000 The total cost accumulated in the finishing department using the reciprocal method is: $503,398 $150,632 $433,000 $814,632 $70,398