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)	$330,000
Data Processing DP (Support Dept)	$90,000
Machining M (Operating Dept)	$200,000
Capping C (Operating Dept)	$110,000
Services furnished:
By Plant Maintenance (budgeted laborhours):
to Data Processing	3,300
to Machining	5,900
to Capping	8,600
By Data Processing (budgeted computer time):
to Plant Maintenance	600
to Machining	3,750
to Capping	750

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

Question content area bottom

Part 1

A.

$154,551

B.

$130,963

C.

$106,685

D.

$240,000