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 08 605 250 200 05 658 Purchasing Maintenance Assembly 15 154 The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance Fabrication Assembly $117.000 39,000 93,000 69,000 The total cost accumulated in the fobrication department using the step method is (assume the purchasing department goes first; 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 $119,475. $113,725. $205,525. $210,975 $107.025 Thompson Refrigerators Inc. needs to prepare pro forma financial statements for the next fiscal year. To do so, the company must forecast its tota overhead cost. The actual machine hours and total overhead cost are presented below for the past six months. Month Jan. Feb. Mar. Apr. May June Total Overhead $8,700 8,450 8,830 9,350 9,770 8,250 Machine Hours 2,240 2,160 2,390 2,860 2,950 2,150 Using the high-low method, total monthly fixed overhead cost is calculated to be Multiple Choice 04 $5,036.30 $4,731,80 $4,165.00 $4,532.70 $4.945.20