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 Actuarial Rating Marketing Sales 40% 0% 37.5% 37.58 Actuarial 0% 25% 40% 20% Rating The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial Premium Rating Marketing Sales $50,000 $30,000 $50,000 $60,000 The total cost accumulated in the sales department using the direct method is (calculate all ratios and percentages to 2 decimal places, for example 33.33%, and round all dollar amounts to the nearest whole dollar): $116,667 $81,667 $90,667 $108,333. $104,333