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 TO

Actuarial Rating Marketing Sales

Actuarial $0\%40\%20\%40\%$

Rating $25\%0\%37\mathrm{.}5\%37\mathrm{.}5\%$

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

Actuarial $ $50,000$

Premium Rating $ $30,000$

Marketing $ $50,000$

Sales $ $60,000$

The total cost accumulated in the sales department using the step method is