The Long Term Care Plus Company marketing and sales. The distribution of each service department's efforts to the other departments is shown below has two service departments- actuarial and premium rating, and two operations departments- Actuarial Rating Actuarial Rating 0% 40% 0% 20% 37.5% 40% 37.5% 25% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial Promium Rating Marketing Sales $59,000 $40,000 $59, 000 $69, 000 The total cost accumulated in the sales 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 that the actuarial department goes first): $133,400. $128,400. $124,400. $98,600. $102,600