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 Design Support Assembly Finishing Design Support 0% 10% 30% 20% 0% 45% 60% 35% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Design $ 210,000 Engineering Support $ 230,000 Assembly $ Finishing 830,000 $1,260,000 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):