Multiple Choice $231,464. $236,914. $189,086. $195,786. $201,536. 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 TO Purchasing Maintenance Fabrication 0% 35% 35% 65% 0% 20% Assembly 30% 15% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance Fabrication Assembly $144,000 66,000 120,000 96,000 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)