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 9 TO FROM Actuarial Rating Marketing Sales 708 108 20% OR 40.0% 4 Actuarial Rating 0% points 40.08 208 The direct operating costs of the departments (including both variable and fixed costs) were as folows: Actuarial Premium Rating arketing Sales 80,000 $170,000 s 51,000 $ 83,000 The total cost accumulated in the seles 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): 9 Multiple Choice $146,919 5 points Suoe $19477 Skipped $194,747 $237082. $167,099. $187,168