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 es 45% 454 104 Maintenance 55 04 30 154 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 assembly 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