A NA 500 900 Hanung Corp has two service departments, Maintenance and Personnel. Maintenance Department costs of $360,000 are allocated on the basis of budgeted maintenance-hours. Personnel Department costs of S110.000 are allocated based on the number of employees. The costs of operating departments A and B are S188,000 and $282,000, respectively. Data on budgeted maintenance-hours and number of employees are as follows: Operating Support Departments Departments Maintenance Personnel B Department Department Budgeted costs $360,000 $110,000 S188.000 $282,000 Budgeted maintenance- 600 hours Number of employees 290 Required: 5. Allocate the support departments' costs to the two operating departments and to the other support departments using the reciprocal method MD to PD: PD to MD: 60 NA 650 MD to A: MD to B: PD to A: PD to B: 6. What is the overhead cost of Operating departments A after the support department costs have been allocated using the reciprocal method