The Sakicki Manufacturing Company has two service departments purchasing and maintenance, and two production departments fabrication and assembly.

The Sakicki Manufacturing Company has two service departments— purchasing and maintenance, andtwo production departments — fabrication and assembly. The distribution of each service department’sefforts to the other departments is shown below:The direct operating costs of the departments (including both variable and fixed costs) were as follows:Purchasing $96,000. Maintenance 18,000. Fabrication 72,000. Assembly 48,000. The total costaccumulated in the fabrication department using the reciprocal method is (calculate all ratios andpercentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearestwhole dollar):A. $114,800.B. $117,909.C. $116,091.D. $108,000.E. $119,200.