The Long Term Care Plus 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: FROM TO Actuarial Rating Marketing Sales 70% 40.0% 20% 40.0% Actuarial 0% 20% 10% 0% Rating The direct operating costs of the departments (including both variable and fixed costs) were as follows 80,000 $170,000 51,000 $83,000 Actuarial Premium Rating Marketing Sales The total cost accumulated in the sales department using the reciprocal 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) $146,919 $167,099. $187,168. $194,747. $237,082