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%	30%	15%
Maintenance	25%	0%	55%	20%

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

Purchasing	$ 114,000
Maintenance	36,000
Fabrication	90,000
Assembly	66,000

The total cost accumulated in the assembly department using the step method is (calculate all ratios and percentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar):

Multiple Choice

• $196,580.

• $109,420.

• $191,130.

• $121,870.

• $116,120.