The Long Term 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
Actuarial	0%	40%	20%	40%
Rating	25%	0%	37.5%	37.5%

The direct operating costs of the departments (including both variable and fixed costs) were as follows:

Actuarial	$90,000
Premium Rating	$60,000
Marketing	$90,000
Sales	$100,000

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):