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 Fabrication Assembly Purchasing Maintenance 0% 20% 60% 10% 30% 0% 30% 50% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing $96,000 $18,000 Maintenance Fabrication $72,000 Assembly $48,000 Complete Table 1 below that indicates the total cost accumulated in the Fabrication and Assembly departments using the direct method is (round all dollar amounts to the nearest whole dollar): Service Departments Production Direct Method Purchasing Maintenance Fabrication Assembly Total DEPARTMENTAL ALLOCATION BASES 6000% Purchasing percent 2000% 1000% x 3000% 3000% 10000% 5000% 10000% Maintenance percent Totals for All Departments before Allocation $96,000 $18,000 $72,000 $48,000 $234,000 Reallocate Service Department Costs to Production Depts: The Direct Method Purchasing Service % to producing departments Allocation % per the direct method: Allocation amount Maintenance Service % to producing departments Allocation % per the direct method: Allocation amount Totals for Production Departments 1000% 3000% 4000% 2500% 7500% 10000% $24,000 $72,000 $96,000 3000% 5000% 8000% 3750% x 6250% * 10000% $6,750 $11,250 $18,000 $30,750 x $83,250 $114,000