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 shewn below FRON TO Purchasing e% 25% e Fabrication Assenbly Purchasing Maintenance 55% 0% 30% 55% 15% 20% The direct operating costs of the departmets ncluding both variable and fixed costs) were as follows: Purchasing Maintenence fabrication Assembl $114,900 36,909 98,000 66,8e0 The total cost accumulated in the assembly department using the step method is [Calculate all ratlos and percentages to 4 decimal places, for example 33.3333%and round oll dollar mounts to the nearest whole dollar): Multiple Choice 121,B70. 5116.120. $191,130 $109.420 $196,580