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 Design Support Assembly Finishing os 108 108 80% 100 04 30% 60% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Design Engineering Support Assembly Finishing $100,000 $100,000 $430,000 $720,000 The total cost accumulated in the finishing 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 dollar)