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) Data Processing DP (Support Dept) M (Operating Dept) C (Operating Dept) Machining Capping Services furnished By Plant Maintenance (budgeted labor-hours): to Data Processing to Machining to Capping By Data Processing (budgeted computer time): to Plant Maintenance to Machining to Capping $340,000 $80,000 $245,000 $150,000 3,900 5,200 8,600 1,100 3,900 600 What is the complete reciprocated cost of the Plant Maintenance Department? (Do not round any intermediary calculations.) OA. $420,000 OB. $373,810 OC. $375,866 OD. $371,811