$4)$The Long$-$Term Care Plus 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 Prem Rating Marketing $($P$1)$ Sales $($P$2)$

Actuarial $($S$1)0\%40\%20\%40\%$

Prem Rating $($S$2)25\%0\%37\mathrm{.}5\%37\mathrm{.}5\%$

The direct operating costs of the departments $($including both variable and fixed costs$)$ were as follows:

Actuarial $ $60,000$

Premium Rating $ $40,000$

Marketing $ $60,000$

Sales $ $70,000$

A$)$ What are the total costs for the production departments using the direct method?

B$)$ What are the total costs for the production departments using the step method?

C$)$ What are the total costs for the production departments using the reciprocal method