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 Assembly 0% 38% 45% 25% 70% 0% 20% 104 The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance Fabrication Assembly $147,000 69,000 123,000 99,000 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 $327600 $291.250 5174.500 $123.000 $263 500