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. The direct operating costs of the departments (including both variable and fixed costs) were as follows: A. What are the total costs for the production departments using the direct method? B. What are the total costs for the production departments using the step method? C. What are the total costs for the production departments using the reciprocal method