The management of Medi-Equipments Ltd., is interested in using the reciprocal allocation method to allocate overhead costs of its support departments to the operating departments. The following data from the business were collected for analysis:

Budgeted manufacturing overhead costs:

Plant Maintenance PM (Support Dept) $363660

Data Processing DP (Support Dept) $61744

Machining M (Operating Dept) $210,000

Capping C (Operating Dept) $150,000

Services furnished:

By Plant Maintenance (cost allocation based on budgeted labour-hours):

to Data Processing 3533

to Machining 5449

to Capping 7951

By Data Processing (cost allocation based on budgeted computer time):

to Plant Maintenance 757

to Machining 4070

to Capping 576

Compute the complete reciprocated cost of the Plant Maintenance Department for the period.