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 Support 0% 20% 10% 0% 30% 45% 60% 35% The direct operating costs of the departments (including both variable and fixed costs) were as follows Design Engineering Support Assembly Finishing $ 290,000 $ 310,000 $1,150,000 $1,740,000 The total cost accumulated in the finishing department using the step 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, assume that the design department goes first) $1,434,354 $3,690,000 $1,427,688. $2,062,313 $1,387,688