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: 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 direct method is $($calculate all ratios and percentages to $4$ decimal places, for example $33\mathrm{.}3333$