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) $320,000

Data Processing DP (Support Dept) $100,000

Machining M (Operating Dept) $245,000

Capping C (Operating Dept) $140,000

Services furnished: By Plant Maintenance (budgeted laborhours):

to Data Processing 3,600

to Machining 5,000

to Capping 8,800 By Data Processing (budgeted computer time):

to Plant Maintenance 750

to Machining 3,700

to Capping 800

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

A. $171,269

B. $120,690

C. $220,000

D. $149,210