Tom, owner of Welding and Co. uses the reciprocal allocation method. The following data from operations were collected:

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

Services furnished: By Plant Maintenance (budgeted labour-hours):

to Data Processing 3500

Machining 5000

Capping 8200

By Data Processing (budgeted computer time):

Plant Maintenance 600

Machining 3500

Capping 600

Use the reciprocal method to form an equation to assist Welding and Co and find the reciprocated cost for the data processing dept.