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) $370,000 Data Processing DP (Support Dept) $55,000 Machining M (Operating Dept) $245,000 Capping C (Operating Dept) $140,000 Services furnished: By Plant Maintenance (budgeted labor - hours): to Data Processing 3,700 to Machining 5,200 to Capping By Data Processing (budgeted computer time): to Plant Maintenance 950 to Machining 3.700 to Capping 750 8,100 What is the complete reciprocated cost of the Data Processing Department? (Do not round any intermediary calculations.) O A. $315,000 OB. $66,968 O c. $124,445 OD. $140,908