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 TO Purchasing Maintenance Fabrication 55% 30% 253 Assembly 15% 20% 553 The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance Fabrication Assembly $114,000 36,000 90,000 66,000 The total cost accumulated in the fabrication 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): Multiple Choice $192,400. o $158,700 O $223.650. $113.600 $72.000 O