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: YROM Purchasing Maintenance Purchasing Maintenance Fabrication Assembly 00 450 458 100 550 01 154 30 The direct operating costs of the departments including both variable and fixed costs) were as follows: Purchasing Maintenance Fabrication Assembly $138,000 60,000 114,000 90,000 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 Multiple Choice $260.000 5242100 $267.250 $135.091