Hugo, owner of Automated Fabric, Inc., is interested in using the reciprocal allocation method. The following data from operations were collected for analysis analysis Budgeted manufacturing overhead costs: Maintenance M (Support Dept) $400,000 Personnel P (Support Dept) $150,000 Weaving W (Weaving Dept) $670,000 Colorizing C(Colorizing Dept) $410,000 Services furnished: By Maintenance (budgeted labor - hours): to Personnel 1,700 to Weaving 7,900 to Colorizing 4,800 By Personnel (Number of employees serviced): Plant Maintenance 7 Weaving 38 Colorizing 25 What is the complete reciprocated cost of the Personnel Department? (Do not round any intermediary calculations.) O A. $250,000 O B. $199,597 O C. $191,996 OD. $150,000