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:

	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 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):