The Merchant Manufacturing Co. has two servicing 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
• Assembl: 48,000

The total cost accumulated in the fabrication department using the step method is (assuming 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)

A.104,500

B.109.950

C.124,050

D.130,750

E.136,500