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:

Actuarial	0%	10%	20%	70%
Rating	10%	0%	40.0%	50.0%

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

Actuarial	$80.000
Premium Rating	$70,000
Marketing	$40,000
Sales	$86,000

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):

a. 136,919

b. 109,271

c. 89,091

d. 134,182

e. 129,340