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 Actuarial Rating 0% 10% Rating 10% Marketing Sales 10% 80% ex 40.0% 50.0% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial Premium Rating $ 80,000 $ 120,000 Marketing Sales $ 69,000 $ 71,000 The total cost accumulated in the marketing 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):