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Fans Company has two service departments product design and engineering support, and two production departments assembly and finishing. The distribution of each service department's

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Fans 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: SERVICE DEPARTMENT Product Design Engineering Support Design 0% 20% SERVICES PROVIDED TO Support 10% Assembly 30% Finishing 60% 0% 45% 35% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Product Design Engineering Support $ 140,000 $ 160,000 Assembly Finishing $ 550,000 $ 840,000 The total cost accumulated in the assembly department using the direct 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):

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