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 Actuarial Rating Marketing Sales Actuarial 0 % 40 % 20 % 40 % Rating 25 % 0 % 37.5 % 37.5 % The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial $ 60,000 Premium Rating $ 40,000 Marketing $ 60,000 Sales $ 70,000 The total cost accumulated in the sales department using the direct method is (calculate all ratios and percentages to 2 decimal places, for example 33.3333%, and round all dollar amounts to the nearest whole dollar):