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.