35 Hugo, owner of Automated Fabric, Inc., is interested in using the reciprocal allocation method. The following data from operations were collected for analysis: Budgeted manufacturing overhead costs: Maintenance M (Support Dept) $300,000 Personnel P (Support Dept) $ 160,000 Weaving W (Weaving Dept) $650,000 Colorizing C (Colorizing Dept) $350,000 Services furnished: By Maintenance (budgeted labor-hours): to Personnel 1,000 to Weaving 7,000 to Colorizing 4,000 By Personnel (Number of employees serviced): Plant Maintenance 10. Weaving 30 Colorizing 20 What is the complete reciprocated cost of the Personnel Department? A. $185,000 B. $187,606 C. $160,000 D. $210,000