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% 60% 10% 30%

Maintenance 20% 0% 30% 50%

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

Purchasing $96,000

Maintenance 18,000

Fabrication 72,000

Assembly 48,000

The total cost allocated to 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):