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:

	Actuarial	Rating	Marketing	Sales
Actuarial	0%	10%	10%	80%
Rating	20%	0%	30%	50%

The direct operating costs of the departments (including both variable and fixed costs) were as follows:

Actuarial	$10,000
Premium Rating	$200,000
Marketing	$62,000
Sales	$67,000

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 amount to the nearest whole dollar):

a: $128,633

b: $148,813

c: $210,367

d: $168,882

e: $176,461