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. TO Actuarial Rating Marketing Sales FROM Actuarial Rating ON 25% 40% 20% 08 37.58 40% 37.5% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial Premium Rating Marketing Sales $86,000 $60,000 $86,000 $96,000 The total cost accumulated in the marketing department using the step 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, assume the actuarial department goes first): Multiple Choice $186,600. $146,400. $181,600. O $177,600 $150,400