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	SERVICES PROVIDED TO
	Design	Support	Assembly	Finishing
Product Design	0%	10%	30%	60%
Engineering Support	20%	0%	45%	35%

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

Product Design	$ 105,000
Engineering Support	$ 195,000
Assembly	$ 540,000
Finishing	$ 790,000

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):