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Clothing Company has two service departments purchasing and maintenance, and two production departments - fabrication and assembly. The distribution of each service department's efforts to

Clothing 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
To
Purchasing
0%
50%
Maintenance
30%
0%
Fabrication
55%
40%
Assembly
15%
10%
The direct operating costs of the departments (including both variable and fixed costs) were as follows:
\table[[Purchasing,$99,000
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