Personnel costs are allocated based on the number of employees, and maintenance costs are allocated based on machine hours.

Service Departments Producing Departments Personnel Maintenance Fabrication Assembly Budgeted overhead $80,000 $144,000 $280,000 $320,000 Direct labor-hours 4,000 5,000 16,000 20,000 Machine-hours - - 24,000 16,000 Number of employees 16 20 60 100

If the direct method is used to allocate support department costs, the total allocated costs to the Fabrication Department (rounded to two decimal places) is

$280,000

$86,400

$396,400

$102,000

$116,400

Please show calculations.