The owner of Hi-Tech Fiberglass Fabricators 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.) $75,000 Machining M (Operating Dept.) $225,000 Capping C (Operating Dept.) $125,000 Service furnished: By Plant Maintenance (budgeted labour hours) Data Processing Machining Capping 3,500 5,000 8,200 By Data Processing (budgeted computer time) Plant Maintenance Machining Capping 600 3,500 600 following linear-quations would represent the complete reciprocated cost of the Data Processing