Alfred, owner of HiTech 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) $380,000

Data Processing DP (Support Dept) $60,000

Machining M (Operating Dept) $210,000

Capping C (Operating Dept) $150,000

Services furnished:

By Plant Maintenance (budgeted laborhours):

to Data Processing 3,600

to Machining 5,400

to Capping 8,000

By Data Processing (budgeted computer time):

to Plant Maintenance 800

to Machining 4,200

to Capping 600

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

A) $400,693

B) $440,000

C) $404,957

D) $411,143