The Merchant Manufacturing Company has two service departments - purchasing and maintenance, and two production departments - tabrication and assembly below. FROM Purchasing TO Purchasing Maintenance Fabrication 08 305 458 701 08 201 Assembly 254 100 Maintenance The direct operating costs of the departments including both variable and fixed costs) were as follows: Purebasing Maintenance Tabrication Assembly $147,000 69,000 123,000 99.000 The total cost accumulated in the assembly department using the direct method is calculate all ratios and percentages to 4 decimal places for example 33.33333 and Multiple Choice 3194 500 o $123.000 0 $200,000 $26.3.500