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 marketing department using the direct method is (calculate all ratios and percentages to 2 decimal places, for example 33.33%, and round all dollar amounts to the nearest whole dollar): Multiple Choice $100,000. $104,000. $126,000. $130,000. $87,000