Swanton Inc. is interested in using the reciprocal allocation method. The following data from operations were collected for analysis: Budgeted manufacturing overhead costs: Plant Maintenance PM (Support Dept) $350,000 Data Processing DP (Support Dept) $95,000 Machining M (Operating Dept) $230,000 Capping C (Operating Dept) $110,000 Services furnished: By Plant Maintenance (budgeted labor-hours): to Data Processing 3200 to Machining 5700 9000 to Capping By Data Processing (budgeted computer time): to Plant Maintenance to Machining to Capping 900 4200 700 Which of the following linear equations represents the complete reciprocated cost of the Data Processing Department? ODP = $95,000 (900 / 5800) + $350,000 (3200 / 17,900) DP = $95,000 + (900 / 5800) PM DP = $350,000+ (900/ 17,900) DP DP = $95,000 + (3200/ 17,900) PM