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%	40%	45%	15%
Maintenance	40%	0%	25%	35%

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

Purchasing	$ 105,000
Maintenance	27,000
Fabrication	81,000
Assembly	57,000

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

• $183,000.

• $171,000.

• $99,000.

• $111,750.

• $141,750.