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 TO Rating Marketing Sales 40% 20% 40% 0% 37.5% 37.5% Actuarial 0% 25% Actuarial Rating 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 sales 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 $127,778. $102,222. $142,471. $122,402. $150,050