Please explain how to get this answer.

The following information about Monfort Manufacturing is available: Support Department Production Department Training Maintenance 300 000 30% Machining Polishing Packaging Cost $200 000 % of training work used 25% 25% 20% % of maintenance work used 25% 40% 20% 15% Using the reciprocal method, the cost allocated from Training Department to Polishing Department is: A. $297,297. B, $106,177 C. $79,279. D. $74,324. The following information about Monfort Manufacturing is available: Support Department Production Department Training Maintenance 300 000 30% Machining Polishing Packaging Cost $200 000 % of training work used 25% 25% 20% % of maintenance work used 25% 40% 20% 15% Using the reciprocal method, the cost allocated from Training Department to Polishing Department is: A. $297,297. B, $106,177 C. $79,279. D. $74,324