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 Personnel M (Support Dept) P (Support Dept) Weaving Colorizing Services furnished: W (Weaving Dept) C (Colorizing Dept) By Maintenance (budgeted labor - hours): to Personnel to Weaving to Colorizing By Personnel (Number of employees serviced): A. $0 B. $349,598 C. $347,535 D. $340,000 $340,000 $110,000 $670,000 $370,000 1,100 7,100 4,600