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%	20%	65%	15%
Maintenance	60%	0%	30%	10%

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

Purchasing	$ 153,000
Maintenance	75,000
Fabrication	129,000
Assembly	105,000

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

• $309,563.

• $96,750.

• $345,750.

• $390,600.

• $152,438.