eciprocal allocation method is used for cost allocation. The following data from operations were collected for analysis: udgeted manufacturing overhead costs: ervices furnished: y Maintenance (budgeted labor-hours): y Personnel (Number of employees serviced): Which of the following linear equations represents the complete reciprocated cost of the Maintenance Department? M=$320,000+(20/90)P M=$120,000(20/90)+P P=$120,000+(800/1,800)M M=$320,000+(800/1,800)P