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%	40%	50%
	Support		20%	0%	55%	25%
The direct operating costs of the departments (including both variable and fixed costs) were as follows:
	Design		$170,390
	Engineering Support		$168,610
	Assembly		$666,000
	Finishing		$1,027,000
The total cost accumulated in the finishing department using the reciprocal method is: