The Merchant Manufacturing Company has two service departments - purchasing and maintenance, and two production department - fabrication and assembly. The distribution of each service department's efforts to the other departments is shown below: FROM Purchasing Maintenance Purchasing 0% 50% Maintenance 50% Fabrication 40% Assembly 10% 0% 35% 15% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance $135,000 57,000 Fabrication Assembly 111,000 87,000 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): $246,700. $252,150. $137,850. $144,550. $150,300.