1.2.

Alfred, owner of Hi - Tech Fiberglass Fabricators, Inc., is interested in using the reciprocal allocation method. The following data from operations were collected for analysis: What is the complete reciprocated cost of the Plant Maintenance Department? (Do not round any intermediary calculations.) A. $424,438 B. $429,326 C. $420,682 D. $465,000 Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $400,000 are allocated on the basis of budgeted maintenance - hours. Personnel Department costs of $200,000 are allocated based on the number of employees. The costs of operating departments A and B are $240,000 and $360,000, respectively. Data on budgeted maintenance - hours and number of employees are as follows: Using the direct method, what amount of Maintenance Department costs will be allocated to Department B? (Do not round any intermediary calculations.) A. $89,219 B. $190,476 C. $114,286 D. $126,984