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

To
From	Actuarial			Premium Rating			Advertising			Sales
Actuarial					80	%		10	%		10	%
Premium		25	%					15			60

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

Determine the total costs of the advertising and sales departments after using the reciprocal method of allocation. (Do not round intermediate calculations. Round your final answers to 4 decimal places.)