He Die Merchant Macturing Companie Durchase and made podchonestriction and say the distants ents to the show TROM TO cheinence Fabricati 25 Purchase Assembly 13 The best dating counter the deparmeza ndoting Bet on the arit bundcom www. 5117:00 . 35,000 the test de condenamento che methods ante la descrito en under the wincie M 3 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 00:45:23 Purchasing Maintenance TO Purchasing Maintenance Fabrication 0% 60% 25% 20% e% Assembly 15% 15% 65% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance Fabrication Assembly $ 117,000 39,000 93,000 69,000 The total cost accumulated in the fabrication 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)