K Alfred, owner of Hi-Tech Fiberglass Fabricators, Inc., is interested in using the reciprocal allocation method. The following data from operations were collected for analysis Budgeted manufacturing overhead costs: Plant Maintenance Data Processing Machining Capping Services furnished PM (Support Dept) DP (Support Dept) M (Operating Dept) C (Operating Dept) By Plant Maintenance (budgeted labor-hours) to Data Processing to Machining to Capping By Data Processing (budgeted computer time): to Plant Maintenance to Machining to Capping $360,000 $90,000 $250,000 $145,000 3,600 5,900 9,000 600 3,950 900 Which of the following linear equations represents the complete reciprocated cost of the Data Processing Department? $360,000 x (3,600/18,500) OA. DP-$90,000 x (600/5,450) OB. DP- $360,000+ (600/18,500) DP OC. DP-$90,000+(600/5,450) PM OD. DP $90.000 + (3,600/ 18,500) PM