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 Actuarial Rating Actuarial 0% 10% TO Rating Marketing 20% 20% 0% 40.0% Sales 60% 50.0% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial Premium Rating Marketing Sales $70,000 $40,000 $ 64,000 $ 89,000 The total cost accumulated in the marketing department using the reciprocal method is: $96,576. $99,102. $99,278. $105,213. $101,143.