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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

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)

$300,000

Data Processing DP (Support Dept)

$55,000

Machining M (Operating Dept)

$235,000

Capping C (Operating Dept)

$145,000

Services furnished:
By Plant Maintenance (budgeted laborhours):

to Data Processing

3,000

to Machining

5,100

to Capping

8,900

By Data Processing (budgeted computer time):

to Plant Maintenance

600

to Machining

3,600

to Capping

1,000

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

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