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%	45%	40%	15%
Maintenance	35%	0%	35%	30%

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

Purchasing	$ 108,000
Maintenance	30,000
Fabrication	84,000
Assembly	60,000

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

• $103,301.

• $176,100.

• $116,308.

• $178,699.

• $151,096.