11. The Merchant Manufacturing Company has two service departments - purchasing and maintenance, and two production departments-fabrication and assembly. The distribution of each service department's efforts to the other departments is shown below: FROM Purchasing Maintenance Purchasing Maintenance Fabrication Assembly Purchasing Maintenance Fabrication 10% 0% 20% 60% 0% 30% The direct operating costs of the departments (including both variable and fixed costs) were as follows: $96,000 18,000 72,000 48,000 Assembly 30% 50% The total cost accumulated in the assembly department using the step 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):

The direct operating costs of the departments (including boht vanable and fixed costs) weiro as toliom 33333325 , and round all dollar amounts to the nearest whole dollar)