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 Design Support Assembly Finishing 1096 096 2096 35% 70% 45% 096 20% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Design Engineering Support Assembly Finishing $111,040 $109,990 $433,000 $664,000 $1,318,030 The total cost accumulated in the assembly department using the step method is $473,583 $68,115 $508,187 $812,234 $505,796