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) $350,000 Personnel P (Support Dept) $180.000 Weaving W (Weaving Dept) $660.000 Colorizing C(Colorizing Dept) $380,000 Services furnished: By Maintenance (budgeted labor - hours): to Personnel 1,000 to Weaving 7,600 to Colorizing 4.500 By Personnel (Number of employees serviced): Plant Maintenance 6 Weaving 34 Colorizing 27 What is the complete reciprocated cost of the Personnel Department? (Do not round any intermediary calculations.) O A. $170,000 OB. $180,000 O C. $208,140 OD. $213.012