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 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):

• $136,500.

• $104,500.

• $109,950.

• $130,750.

• $124,050.