AM Company has two support departments - purchasing and maintenance, and two production departments - manufacturing and assembly. The overhead cost allocation for each department is as follows: From To Purchasing Maintenance Manufacturing Assembly Purchasing 0% 60% 10% 30% Maintenance 20% 0% 30% 50% Direct operating costs for each department are as follows: Purchasing RM96,000 Maintenance RM18,000 Manufacturing RM72,000 Assembly RM48,000 Required a. What is the total cost of the manufacturing department using the direct method? b. What is the total cost of the assembly department using the direct method