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 Assenbly Purchasing Maintenance 08 508 508 0% 40% 358 108 15% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance Fabrication Assembly 135,000 57,000 111,000 87,000 The total cost accumulated in the fabrication department using the step method is (assume the purchasing department goes first: calculate all ratios and percentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar) Multiple Choice 9 150,300 $246,700. 137,850 $144,550 252,150