Clothing 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 $0\%55\%35\%10\%$

Maintenance $45\%0\%40\%15\%$

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

Purchasing $ $132,000$

Maintenance $54,000$

Fabrication $108,000$

Assembly $84,000$

The total cost accumulated in the assembly department using the step 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

$$144,177.$

$$240,823.$

$$138,427.$

$$131,727.$

$$246,273.$