Sam Inc. has two support departments $($utilities and computer$)$ and two operating departments $($A and B$).$ The following data are given:

Services Provided By

Utilities Computer

Direct costs $$55,000$ $$75,000$

Services provided to:

Utilities $----15\%$

Computer $25\%----$

Operating department A $35\%55\%$

Operating department B $40\%30\%$

If the reciprocal method is used, how much total cost would be allocated to operating department A$?$

$$55,195$

$$74,805$

$$69,575$

None is correct I need help with explanation. Thanks