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% 30% 55% 15% Maintenance 50% 0% 40% 10% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing $ 99,000 Maintenance 21,000 Fabrication 75,000 Assembly 51,000 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):