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 Actuarial Rating TO Actuarial Rating Marketing Sales 0% 25% 40% 0% 20% 37.5% 40% 37.5% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial Premium Rating Marketing Sales $60,000 $40,000 $60,000 $70,000 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 nearest whole dollar): Multiple Choice $104,000. $100,000. $126,000. $130,000. $87,000