After you file

How much should your refund be on 1040 line 35a?  How much did the IRS send you?  How much was deposited in your bank account?  Sounds like your refund was $478 minus the 118 fees = 360 to be deposited.  

 

The $118 fees is $39 for federal and $39 for state PLUS the Extra $40 Refund Processing to have the fees deducted from your refund.