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%	55%	30%	15%
Maintenance	35%	0%	50%	15%

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

Purchasing	$ 126,000
Maintenance	48,000
Fabrication	102,000
Assembly	78,000

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:

• $70,615.

• $222,923.

• $131,077.

• $271,558.

• $180,300.