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

Fans Company has two service departments product design and engineering support, and two production departments SERVICES PROVIDED TO 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 Support Assembly Finishing 35% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Product Design Engineering Support As sembly Finishing $ 178,000 $ 158,000 $ 568,000 $ 858,000 The total cost accumulated in the finishing department using the step method is (calculate all ratios and percentages to 4 decimal places, for example 333333%, and round all dollar amounts to the nearest whole dollar assume that the engineering support department goes first):