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	0%	20%	10%	70%
Support	20%	0%	40%	40%

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

Design $100,000

Engineering Support $100,000

Assembly $530,000

Finishing $750,000

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):