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) $320,000 Data Processing DP (Support Dept) $85,000 Machining M (Operating Dept) $205,000 Capping C(Operating Dept) $115,000 Services furnished: By Plant Maintenance (budgeted labor-hours): to Data Processing 3,000 to Machining 6,000 to Capping 8,600 O A DP= $85,000 (600/6,250) + $320,000 (3,000/ 17.600) B. DP $320,000. (600/ 17.600) DP OC DP $85,000 (3,000/ 17,600) PM OD. OP $85,000(600/5,250) PM