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 Maintenance Fabrication 25% 55% 0% 30% Purchasing 0% 55% Purchasing Maintenance Assembly 20% 15% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Purchasing Maintenance Fabrication Assembly $150,000 72,000 126,000 102,000 The total cost accumulated in the fabrication department using the step method is (assume the purchasing department goes first; 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 $276,050. $175,200. $180,950. $281,500. $168,500