HomeLife Life Insurance Company has two service departments $($actuarial and premium rating$)$ and two production departments $($advertising and sales$).$ The distribution of each service department$$s efforts $($in percentages$)$ to the other departments is shown in the following table:

From To

Actuarial Premium Rating Advertising Sales

Actuarial $80\%10\%10\%$

Premium $25\%1560$

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

Actuarial $ $96,000$

Premium rating $31,000$

Advertising $76,000$

Sales $56,000$