8. 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 0% 25% Rating 40% 0% Marketing 20% 375% Sales 40% 37.5% Actuarial Rating The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarlal Premium Rating Marketing Sales $60,000 $40,000 $60,000 $70,000 The total cost accumulated in the saies department using the step method is (celculate all atios and percentages to 4 decimal places, for example I ratios and percentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar assume that the actuarial department goes first) O $100,000 O $104,000. O $126.000o $130,000. O $135,000