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 0% 20% TO Maintenance Fabrication 60% 10% 0% 30% Assembly 30% Purchasing Maintenance 50% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance Fabrication Assembly $ 96,000 18,000 72,000 48,000 The total cost accumulated in the assembly department using the step method is (calculate all ratios and percentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar)