The Merchant Manufacturing Company has two service departments - purchasing and maintenance, and two production departments - fabrication and assembly. The distribution of each service department's efforts to the other departments is shown below: FROM Purchasing Maintenance Purchasing 0% 40% Maintenance 40% Fabrication 45% Assembly 15% 0% 25% 35% The direct operating costs of the departments (Including both variable and fixed costs) were as follows: Purchasing Maintenance $105,000 27,000 Fabrication Assembly 81,000 57,000 The total cost accumulated in the assembly department using the direct 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): $171,000. $183,000. $154,200. $99,000. $141,750.