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% 208 10% 0% 10% 30% 80% 50% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Design Engineering Support Assembly Finishing $120,000 $180,000 $410,000 $820,000 The total cost accumulated in the assembly 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)