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 0% 20% Rating Marketing Sales 70% 40 . % 10% 0% Actuarial Rating 20% 40.0% The direct operating costs of the departments (including both variable and fixed costs) were as follows $70,000 $80,000 $46,000 $62,000 Actuarial Premium Rating Marketing Sales 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): Multiple Choice $146,889 $99,061 $106,286. $119,241 $139,310