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 $0\%25\%55\%20\%$

Maintenance $55\%0\%30\%15\%$

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

Purchasing $ $150,000$

Maintenance $72,000$

Fabrication $126,000$

Assembly $102,000$

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$)$:

Multiple Choice

$$284,000.$

$$358,500.$

$$299,250.$

$$166,000.$

$$126,000.$