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:

The direct operating costs of the departments $($including both variable and fixed costs$)$ were as follows:

The total cost accumulated in the finishing department using the step method is $($calculate all ratios and

percentages to $4$ decimal places, for example $33\mathrm{.}3333\%,$ and round all dollar amounts to the nearest whole

dollar assume that the engineering support department goes first$)$:

Multiple Choice

$$1,096,033$