The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial $ 39,000 Premium Rating $ 20, 000 Marketing $ 39, 000 Sales $ 49, 090 The total cost accumulated in the marketing department using the direct method is (calculate all ratios and percentages to 2 decimal places, for example 33.33%, and round all dollar amounts to the near whole dollar): Multiple Choice $62,000. $66,000. $81,000