The Long Term Care Plus Company has two service departments actuarial and premium rating, and two production 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		0.0%		40.0%		20.0%		40.0%
	Rating		23.0%		0.0%		34.3%		42.7%
The direct operating costs of the departments (including both variable and fixed costs) were as follows:
	Actuarial		$55,000
	Rating		$36,000
	Marketing		$54,000
	Sales		$65,000
The total cost accumulated in the sales department using the reciprocal method is: