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 Purchasing Maintenance TO Purchasing Maintenance 0% 70% 30% Fabrication 45% Assembly 25% 0% 20% 10% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance $ 147,000 69,000 Fabrication Assembly 123,000 99,000 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