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$)$: