Alfred, owner of HiminusTech 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)	$330,000
Data Processing DP (Support Dept)	$65,000
Machining M (Operating Dept)	$250,000
Capping C (Operating Dept) $120,000

Services furnished:
By Plant Maintenance (budgeted laborhours):
to Data Processing	3,800
to Machining	6,000
to Capping	8,800
By Data Processing (budgeted computer time):
to Plant Maintenance	700
to Machining	4,050
to Capping	750

What is the complete reciprocated cost of the Data Processing Department? (Do not round any intermediary calculations.)

A.$265,000 B.$109,212 C.$78,280 D. $135,954