K 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 Weaving Colorizing Services furnished M (Support Dept) P (Support Dept) W (Weaving Dept) C (Colorizing Dept) By Maintenance (budgeted labor-hours): to Personnel to Weaving to Colorizing By Personnel (Number of employees serviced): Plant Maintenance Weaving Colorizing $370,000 $180,000 $690,000 $430,000 1,200 7,400 4,500 13 39 27 Which of the following linear equations represents the complete reciprocated cost of the Personnel Department? OA. P $180,000 + (1,200/13,100) M OB. P (1,200/13,100) M OC. P $180,000 OD. P $370,000 $180,000 (1,200/13,100) M