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: TO FROM Actuarial Rating Actuarial 0% 25% Rating 40% Marketing 20% Sales 40% 0% 37.5% 37.5% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial Premium Rating Marketing Sales $ 82,000 $ 50,000 $ 82,000 $ 92,000 The total cost accumulated in the marketing department using the direct method is (calculate all ratios and percentages to 2 decimal places, for example 33.33%, and round all dollar amounts to the nearest whole dollar): Multiple Choice $134,333. $138,333. $167,667. $171,667. $121,333.