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	Fabrication	Assembly
Purchasing	0%	35%	35%	30%
Maintenance	65%	0%	20%	15%

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

Purchasing	$144,000
Maintenance	$66,000
Fabrication	120,000
Assembly	$96,000

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):