The Long Term Care Plus Company has two service departments- actuarial and premium rating, and two production departments - marketing and sales. The distribution of each service department's efforts to the other departments is shown below TO Actuarial FROM Marketin Sales Actuarial Rating 30.0% 0.0% 20.0% 30.0% 0.0% 50.0% 20.0% 50.0% The direct operating costs of the departments (including both variable and fixed costs) were as follows Actuarial Rating Marketing Sales $48,000 $32,000 $47,000 $55,000 The total cost accumulated in the sales department using the direct method is $72,714 $91,000 $108,000 $109,286 $74,000