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%	35%	50%	15%
Maintenance	45%	0%	45%	10%

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

Purchasing	$ 102,000
Maintenance	24,000
Fabrication	78,000
Assembly	54,000

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

$172,395.

$177,845.

$80,155.

$86,855.

$92,605.