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			Maintenance			Fabrication			Assembly
Purchasing		0	%		45	%		45	%		10	%
Maintenance		55	%		0	%		30	%		15	%

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

Purchasing	$	138,000
Maintenance		60,000
Fabrication		114,000
Assembly		90,000

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

• $266,909.

• $242,100.

• $213,300.

• $135,091.

• $114,000.