PLEASE HELP WITH CALCULATIONS TO GET TO THE ANSWER SHOWN WITH A CHECK MARK.

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: FROM TO Sales Actuarial 0% Actuarial Rating 40% 0% Marketing 20% 37.5% 40% Rating 25% 37.5% The direct operating costs of the departments (including both variable and fixed costs) were as follows: Actuarial Premium Rating Marketing Sales $ 60,000 $ 40,000 $ 60,000 $ 70,000 The total cost accumulated in the marketing department using the reciprocal 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): O $102,222. O $122,402. O $127,778. O $142,471 $150,050