Part 1- What is the total cost accumulated in the sales department? Determine using the step method and calculate all ratios and percentages 4 decimal places. 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: TO FROM Actuarial Rating Marketing Sales Actuarial 20% 40X Rating 25% 37.5% 37.5% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial $ 35,090 Premium Rating $ 20,080 Marketing $ 35,090 Sales $ 45,080 The total cost accumulated in the sales department using the step method is (calculate all ratios and percentages to 4 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar; assume that the actuarial department goes first); Part 2-What is the amount of joint costs allocated to product DBB-1? Determine using the physical measure method. Double Company produces three products - DBB-1, DBB-2, and DBB-3 from a joint process. Each product may be sold at the split-off point or processed further. Additional processing requires no special facilities, and production costs of further processing are entirely variable and traceable to the products involved. Key information about Double's production, sales, and costs follows. DBB-1 DBB-2 DBB- 3 Total Units Sold 17, 400 26,109 38, 109 81, 600 Price (after additional processing) $ 65 $ 50 $ 75 Separable Processing cost $ 124,090 $ 58,000 $ 80,090 $ 262,000 Units Produced 17,409 26, 109 38, 109 81, 600 Total Joint Cost $ 3,670,060 Sales Price at Split-off $ 25 $ 35 $ 55 The amount of joint costs allocated to product DBB-1 using the physical measure method is