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 % 55% 304 154 Maintenance 254 84 55% 204 The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance Fabrication Assembly $114,000 36,000 90,000 66,000 The total cost accumulated in the fabrication department using the step method is (assume the purchasing department goes first calculate altration and percentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar