Hartwicke Manufacturing Company Has Two Service Departments - Product Design

Multiple Choice

Hartwicke 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:
The direct operating costs of the departments (including both variable and fixed costs) were as follows: Design $120,000.Engineering Support $240,000.Assembly $660,000.Finishing $870,000.The total cost accumulated in the finishing 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) :

A) $1,055,000.
B) $1,890,000.
C) $835,000.
D) $645,000.
E) $723,000.