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) DP (Support Dept) Data Processing Machining Capping Services furnished: M (Operating Dept) C (Operating Dept) By Plant Maintenance (budgeted labor - hours): to Data Processing to Machining to Capping By Data Processing (budgeted computer time): A. $480,000 B. $427,649 C. $431,678 OD. $423,895 $390,000 $90,000 $210,000 $115,000 3,800 5,100 8,100