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		$98,400
	Maintenance		$18,500
	Fabrication		$73,600
	Assembly		$50,600
The total cost accumulated in the assembly department using the step method is (assume the purchasing department goes first):