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 toithe other departments is shown below FROM TO Design Support DesignSupport Assembly Finishing 1096 096 70% 45% 096 20%, 20% 35% The direct operating costs of the departments (including both variaed costs) were as follows __-- Design Engineering Support Assembly Finishing $111,040 $109,990 S433,000 $664,000 The total cost accumulated in the assembly department using the reciprocal method is: $503,398 $150,632 $70,398 $814,632 $384,765