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:

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

The total cost accumulated in the sales department using the step method is $($calculate all ratios and percentages to $4$ decimal places, for example $33\mathrm{.}3333\%,$ and round all dollar amounts

to the nearest whole dollar; assume that the actuarial department goes first$)$:

Multiple Choice

$$29,200.$