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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) $340,000 Personnel P (Support Dept) $200,000 Weaving W (Weaving Dept) $640,000 Colorizing C (Colorizing Dept) $350,000 Services furnished: By Maintenance (budgeted labor - hours): to Personnel 1,300 to Weaving 7,700 to Colorizing 4,600 By Personnel (Number of employees serviced): Plant Maintenance 11 Weaving 39 Colorizing 28 What is the complete reciprocated cost of the Personnel Department? (Do not round any intermediary calculations.) O A. $200,000 OB. $235,682 O C. $140,000 OD. $252,627