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) $370,000 Data Processing DP (Support Dept) $100,000 Machining M (Operating Dept) $245,000 Capping C (Operating Dept) $110,000 Services furnished: By Plant Maintenance (budgeted labor - hours): to Data Processing 3,300 to Machining 5,000 to Capping 8,700 By Data Processing (budgeted computer time): to Plant Maintenance 700 to Machining 3,500 to Capping 600 What is the complete reciprocated cost of the Plant Maintenance Department? (Do not round any intermediary calculations.) A. $395,781 B. $404,655 C. $400,751 D. $470,000