Mack Precision Tool and Die has two production departments, Fabricating and Finishing, and two service departments, Repair and Quality Control. Direct costs for each department and the proportion of service costs used by the various departments for the month of March follow:

$\backslash$table$[[$Department$,$Direct Costs,Proportion of Services Used by$],[$Repair$,\backslash$table$[[$Quality$],[$Control$]],$Fabricating,Finishing$],[\backslash$table$[[$Fabricating$],[$Finishing$]],\backslash$table$[[$$$135,600$