The Long Term Care Plus Company has two service departments 7 actuarial and premium rating, and two operations departments 7 marketing and sales, The distribution of each service department's efforts to the other departments is shown below: FROM TO Actuarial Rating Marketing Sales Actuarial 6% 48% 26% 46% Rating 25% 0% 37. 5% 37.5% The direct operating costs of the departments (including both variabEe and xed costs) were as follows: Actuarial $66,006 Premium Rating $46,000 Marketing $66,800 Sales $73, 006 The total cost accumulated in the sales department using the reciprocal method is {calculate all ratios and percentages to 4 decimal places, for example 31333396, and round all dollar amounts to the nearest whole dollar)