3. 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: Budgeted manufacturing overhead costs: Plant Maintenance PM (Support Dept) Data ProcessingDP (Support Dept) M (Operating Dept) C (Operating Dept) $350,000 $ 75,000 $225,000 $125,000 Machining Capping Services furnished: By Plant Maintenance (budgeted labor-hours) to Data Processing to Machining to Capping 3,500 5,000 8,200 By Data Processing (budgeted computer time) to Plant Maintenance to Machining to Capping 600 3,500 600 a) Which of the following linear equations represents the complete reciprocated cost of the Data Processing Department? (2 points) A) B) C) D) DP= $75,000+ (600/4,700) PM DP = $75,000 + (3,500/16,700) PM DP $75,000 x (600/4,700) + $350,000 x (3,340/16,700) DP $350,000 + (600/16,700) DP b) What is the complete reciprocated cost of the Plant Maintenance Department? (2 points) A) $393,750 B) $369,459 C) $365,000 D) $375,773