The accounting records of East Co$.$ provide the following activity$-$based costing information:

$\backslash$table$[[$Activity$,\backslash$table$[[$Total$],[$Costs$]],\backslash$table$[[$Department$],[$A$]],\backslash$table$[[$Department$],[$B$]],\backslash$table$[[$Department$],[$C$]],\backslash$table$[[$Department$],[$D$]]],[\backslash$table$[[$Part$],[$fabrication$]],$$$500,000,3,000$ units,$6,500$ units,$2,500$ units,$8,000$ units$],[$Assembly$,$$$50,000,2,300$ hours,$2,700$ hours,$1,000$ hours,$4,000$ hours$],[$Testing$,$$$150,000,700$ runs,$1,300$ runs,$600$ runs,$2,400$ runs$],[\backslash$table$[[$Total$],[$costs$]],$$$$700,000,,,,]]$

How much of the total costs will be assigned to Department D$?$

$$175,000$

$$292,000$

$$2R8,000$

$$144,000$