Livie Corporation uses the step-down method to allocate department costs. They have three service departments, Maintenance, Logistics, and Accounting and two production departments, Fabrication and Assembly. The costs and cost drivers used by each department is as follows: Department Fabrication Assembly Maintenance Logistics Accounting Cost Driver Units produced Direct labor hours Machine hours Square feet of space Number of records Costs $200.000 $300,000 $158,000 $90,000 $30.000 During the period, Livie produced a total of 110,000 units Livie allocates the department with the highest cost first. The departments had the following cout driver usage data Fabrication Assembly Maintenance Logistics Accounting DL hours 6,500 26.000 19,500 9.750 3.250 Machine 12.000 9.000 3,000 5,400 600 hours Square 52.500 67,500 7,500 15,000 7500 feet Records 6,400 9,600 9,600 1600 4.800 How much total cost is allocated from Maintenance to Fabrication (do not round fractions/percentages, round the final answer to tere decimal places $0, Fabrication is already closed out. $70,222 $63,200 $90.286 o $158.000