The Merchant Manufacturing Compary has two service departments - purchasing and maintenance, and two production departments - fabricabion and assembly The clistribution of each service department's efforts to the other departments is shown below: The direct operating costs of the departments (including both varlable and fixed costs) were as follows: The total cost accumulated in the fabaication departinent using the step me thod is fossume the parchasing department goes first; colculate all ratios and percentages to 4 decimat placen. for example 333333%, and round all chillar amounts to the neorest whole doillay) Multiple Choice $130,750. $109.950. $124,050 $136,500. $104,500