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 Rating Marketing Sales 40% Actuarial 0% 20% 40% Actuarial 25% 0% 37.5% 37.5% Rating The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial $60,000 Premium Rating Marketing $40,000 $60,000 Sales $70,000 The total cost accumulated in the marketing 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)