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	TO Purchasing	TO Maintenance	TO Fabrication	TO Assembly
	Purchasing	Maintenance	Fabrication	Assembly
Purchasing	0%	60%	10%	30%
Maintenance	20%	0%	30%	50%

The direct operating costs of the departments (including both variable and fixed costs) were as follows:

Purchasing	$96,000
Maintenance	18,000
Fabrication	72,000
Assembly	48,000

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):

a. $104,500.

b. $109,950.

c. $124,050.

d. $130,750.

e. $136,500.