The Sakicki 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:
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 cost accumulated in the fabrication department using the reciprocal method is (calculate all ratios and percentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest
whole dollar):
A. $114,800.
B. $117,909.
C. $116,091.
D. $108,000.
E. $119,200.