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 $0\%15\%75\%10\%$

Maintenance $55\%0\%35\%10\%$

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

Purchasing $ $156,000$

Maintenance $78,000$

Fabrication $132,000$

Assembly $108,000$

The total cost accumulated in the fabrication department using the step method is $($assume the purchasing department goes first; 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

$$327,867.$

$$152,833.$

$$158,583.$

$$322,417.$

$$146,133.$