The question is above and the answer is the shaded chart ending in 165,000. I need someone to explain to me how they got 66% and 50% as the multipliers . I do not understand how to get the percentages when using the different methods.

6 Better Health Company has two service departments - actuarial and premium rating, 7 and two operations departments - marketing and sales. The distribution of each service department's 8 efforts to the other departments is shown below: 9 10 from actuarial rating marketing sales 11 actuarial 0% 40% 20% 40% 12 rating 25% 0% 37.50% 37.50% 13 14 The direct operating costs of the departments (including both variable and fixed costs) were as follows: 15 16 actuarial 78,000 17 premium rating 50,000 18 marketing 78,000 19 sales 88,000 20 21 The total cost accumulated in the sales department using the direct method is 22 (calculate all ratios and percentages to 2 decimal places, for example 33.33%, and round all dollar amounts to the nearest whole dollar): 23 24 Sales 25 Direct Operating Cost = 88,000 26 27 Actuarial 28 0.66667 29 78000 30 52000.3 31 Rating 32 0.5 33 50000 34 25000 35 36 165,000 37