Step method The DogCat Insurance Company has two service departments-Assessment and premium Estimate, and two operations departments-Dogs and Cats. The distribution of each service department's efforts to the other departments is shown below. FROM Assessment Estimate Assessment 0% 20% TO Estimate 60% 0% Dogs Cats Total 15% 25% 100% 35% 45% 100% The direct overhead costs of the departments (including both variable and fixed costs) were as follows: Assessment Premium Estimate Dogs Cats $70,000 $60,000 $90,000 $100,000 Determine the total cost accumulated in the Dogs and Cats departments 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, assume the Assessment department goes first)