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 75% 0% Dogs Cats Total 15% 10% 100% 30% 50% 100% The direct overhead costs of the departments (including both variable and fixed costs) were as follows Assessment Premium Estimate Dogs $55,000 $45.000 $75.000 Cats $85,000 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 Assessment department goes first)