Based on the overheads, the costs of various departments and the reallocation rates, the total cost to sales department is $78,333.
Using the direct method, two thirds of the Actuarial department cost will go to the Sales department because the Sales department is to take two times the cost of the Actuarial department that the Marketing department takes.
The cost of Premium Rating will be shared equally by the service and marketing departments.
The total cost to Sales is therefore:
= Cost of sales department + (66.7% x Actuarial) + (50% x Premium service)
= 45,000 + (66.7% x 35,000) + (50% x 20,000)
= $78,333.33
In conclusion, option B is correct.
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