Hugo, owner of Automated Fabric, Inc., is interested in using the reciprocal allocation method. The following data from operations were collected for analysis: Budgeted manufacturing overhead costs: Maintenance M (Support Dept) $330,000 Personnel P (Support Dept) $200,000 Weaving W (Weaving Dept) $660,000 Colorizing C (Colorizing Dept) $440,000 Services furnished: By Maintenance (budgeted labor-hours): to Personnel 1,100 to Weaving 7,600 to Colorizing 5,000 By Personnel (Number of employees serviced): Plant Maintenance 9 Weaving 39 Colorizing 25 Which of the following linear equations represents the complete reciprocated cost of the Personnel Department? .. A. P = $200,000 B. P = (1,100 / 13,700) M OC. P = $200,000 + (1,100 / 13,700) M OD. P = $330,000 - $200,000 (1,100 / 13,700) M