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

Support

Assembly

Finishing

Design

0

%

10

%

20

%

70

%

Support

20

%

0

%

30

%

50

%

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

Design	$	120,000
Engineering Support	$	280,000
Assembly	$	440,000
Finishing	$	860,000

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):