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 80% Actuarial Rating 08 10% 10% 10% oints os 30.0% 60.0 The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial Premium Rating Marketing Sales $ 80,000 $200,000 60,000 $ 74,000 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 30 $133,131 points $280,869. $180,959 $173,380 $153,311