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 TO Purchasing Maintenance Fabrication Assembly Purchasing B 70% 104 Maintenance 304 554 15 20% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance Fabrication Assembly $123,800 45,000 99,000 75,000 The total cost accumulated in the fabrication department using the direct method is calculate all ratios and percentages to 4 decimal places, for example 333333%, and round all dollar amounts to the nearest whole dollar