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:

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

The total cost accumulated in the sales department using the reciprocal method is $($calculate all ratios and percentages to $4$ decimal places,

for example $33\mathrm{.}3333\%,$ and round all dollar amounts to the nearest whole dollar$)$: