Flying Lotus Inc. has two support departments, hum an resources (HR) and information technology (IT). These support departments provide services to two production departments, Production Department \#1 and Production Department \#2. The HR department's cost is allocated on the basis of number of employees. The IT Department's cost is allocated on the basis of number of computers. The following information has been provided by Flying Lotus Inc.: Using the reciprocal method, the total HR costs that is allocated to Production Department \#2 is closest to: a. $250,000 b. $291,000 c. $185,000 d. $200,000 e. $262,000