Long Term Care Plus Company has two service departments: actuarial and premium rating, and two operations departments: marketing and sales. The distribution of the efforts of each service department to the other departments is shown below:

	Actuarial	Classification	Marketing	Sales
Actuarial	0%	40%	20%	40%
Classification	25%	0%	37,5%	37.5%

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

Actuarial	$60,000
Premium Qualification	$40,000
Marketing	$60,000
Sales	$70,000

Calculate cumulative total cost in the sales department using the reciprocal method .