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: 1 Budgeted manufacturing overhead costs: Plant Maintenance Data Processing Machining Capping Services furnished PM (Support Dept) DP (Support Dept) M (Operating Dept) C (Operating Dept) By Plant Maintenance (budgeted labor-hours): 1 to Data Processing to Machining to Capping By Data Processing (budgeted computer time): $380,000 $80,000 $245,000 $110,000 3,400 5,000 8,400 By Data Processing (budgeted computer time): to Plant Maintenance to Machining to Capping Which of the following linear equations represents the complete reciprocated cost of the Data Processing Department? 1,000 4,150 900