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 Maintenanc Purchasing Fabrication Assembly e Purchasing 0% 55% 30% 15% Maintenance 35% 0% 50% 15% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance Fabrication Assembly 126,00 0 48,000 102,00 0 78,000 The total cost accumulated in the fabrication department using the direct method is The direct operating costs of the departments (including both variable and fixed costs) were as follows: 126,00 Purchasing $ 0 Maintenance 48,000 102,00 Fabrication 0 Assembly 78,000 The total cost accumulated in the fabrication 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): $271,558. $70,615. $131,077. $180,300. $222,923