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 0% 10% Actuarial Rating TO Rating Marketing 10% 10% 0% 30.0% Sales 80% 60.0% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial Premium Rating Marketing Sales $ 80,000 $170,000 $ 63,000 $ 64,000 The total cost accumulated in the marketing 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): Multiple Choice $126,737. $146,917. $181,677 $166,986. $174,565