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 209 65% 60% 0% 304 Assembly 159 109 The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance Fabrication Assembly $153,000 75,000 129,000 105,000 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): Multiple Choice $309,563 $390,500 $361,800 $152,43B