The direct operating costs of the departments (including both variable and fixed costs) were as follows: The total cost accumulated in the assembly department using the step method is (calculate all ratios and p issume that the engineering support department goes first): Multiple Choice $1,087,433. $2,026,000 $738,567 $690,692. $1,010,308. The direct operating costs of the departments (including both variable and fixed costs) were as follows: The total cost accumulated in the assembly department using the step method is (calculate all ratios and p issume that the engineering support department goes first): Multiple Choice $1,087,433. $2,026,000 $738,567 $690,692. $1,010,308