$128,685. $121,106. $101,037. $166,143. $80,857 Better Health Company has two service departments actuarial and premium rating, and two operations departments - marketing and sales. The distribution of each service department's efforts to the other departments is shown below: FROM TO Actuarial Rating Actuarial 0% 20% Rating 10% 0% Marketing 10% 40.0% Sales 80% 40.0% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial Premium Rating Marketing Sales $ 70,000 $ 30,000 $ 58,000 $ 89,000 The total cost accumulated in the sales department using the reciprocal 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): Multiple Choice