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

1.The total cost accumulated in the assembly department using the step 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):