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:

$\backslash$table$[[$Budgeted manufacturing overhead costs:,,$],[$Plant Maintenance PM $($Support Dept$),$$$350,000,],[$Data Processing,DP $($Support Dept$),$$$75,000$