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 TO Design Assembly

Design 0 %

Support 10 %

Assembly 10 %

Finishing 80 %

Now for Support

Design 10 %

support 0 %

Assembly 30 %

Finishin is 60 %

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

Design $ 80,000

Engineering Support $ 320,000

Assembly $ 550,000

Finishing $ 760,000 The total cost accumulated in the assembly department using the reciprocal method is (calculate all ratios and percentages to 4 decimal places