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The Merchant Manufacturing Compary has two service departments - purchasing and maintenance, and two production departments - fabrication and assembly. The distribution of each service

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The Merchant Manufacturing Compary 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: The direct operating costs of the departments were as follows: The total cost accumulated in the fabrication department using the direct method is: A

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