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 $0\%35\%35\%30\%$

Maintenance $65\%0\%20\%15\%$

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

Purchasing $ $144,000$

Maintenance $66,000$

Fabrication $120,000$

Assembly $96,000$

The total cost accumulated in the fabrication department using the direct method is $($calculate all ratios and percentages to $4$ decimal places, for example $33\mathrm{.}3333\%,$ and round all dollar amounts to the nearest whole dollar$)$:

Multiple Choice

$$154,286.$

$$190,748.$

$$242,679.$

$$235,252.$

$$297,900.$