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 Purchasing Maintenance 60% 0% 20% 0% Purchasing Maintenance Fabrication Assembly TO $96,000 18,000 72,000 48,000 Fabrication 10% 30% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Assembly 30% 50% The total cost accumulated in the assembly 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):

The Merchant Manufacturing Company has two service departments - purchasing and malntenance, and two production departments - fabrication and assembly. The distribution of eoch service department's efforts to the other departments is shown below: The direct operating costs of the departments (including both variable and fixed costs) were as folows: The totai cost accumulated in the assembly department using the direct method is (cakculate all ratios and percentages to 4 decimal places, for example 393333% and roand all dollar amounts to the nearest whole doliar)