Clothing 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: FROM TO Purchasing Maintenance Fabrication Assembly Purchasing 0% 15% 75% 10% Maintenance 55% 0% 35% 10% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing $ 156,000 Maintenance 78,000 Fabrication 132,000 Assembly 108,000 The total cost accumulated in the fabrication department using the step method is (assume the purchasing department goes first; calculate all ratios and percentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar):