45) Alfred, owner of Hi-Tech Fiberglass Fabricators, Inc., is interested in using the reciprocal allocation 45) method. The following data from operations were collected for analysis: Budgeted manufacturing overhead costs: Plant Maintenance PM (Support Dept) $380,000 Data Processing DP (Support Dept) $60,000 Machining M (Operating Dept) $210,000 Capping Services furnished: C (Operating Dept) $150,000 By Plant Maintenance (budgeted labor-hours): to Data Processing 3600 to Machining 5400 to Capping By Data Processing (budgeted computer time): 8000 to Plant Maintenance to Machining to Capping 800 4200 600 What is the complete reciprocated cost of the Plant Maintenance Department? (Do not round any intermediary calculations.) A) $440,000 B) $411,143 C) $400,693 D) $404,957