TSLA Industries provides the following information about departmental consumption of allocation bases for its 3 support (Personnel, Cafeteria, and Maintenance) and 2 operating departments: Support Departments Operating Departments Personnel Cafeteria Maintenance Machining Assembly Direct Costs: $32,000 $20,000 $20,000 Services Provided By: Personnel 10% 20% 30% 40% Cafeteria 10% 10% 40% 40% Maintenance 10% 20% 50% 20% For the reciprocal method, what proportion of Personnel costs will be allocated to the Machining Department? O 28.6% O none of the answers O 30% O 20% O42.9%