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%	50%	40%	10%
Maintenance	50%	0%	35%	15%

The direct operating costs of the departments (including both variable and fixed costs) were as follows:

Purchasing	$ 135,000
Maintenance	57,000
Fabrication	111,000
Assembly	87,000

The total cost accumulated in the fabrication department using the direct 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):

Multiple Choice

• $258,900.

• $216,000.

• $272,250.

• $131,100.

• $99,900.