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Hugo, owner of Automated Fabric, inc, is interested in using the reciprocal alocalion method. The lollowing data from operalions weee coilacted for analysis: 5360,000$170,000$640,000$410,000 By Maintenance \{budgeted labor-hours). to Personnel to Weaving to Colotizing By Personnel (Number of employees serviced) Plant Haintenance Weaving Colorizing Which of the following linear equations represents the complete reciprocated cost of the Personnel Department? A. P=$360,000$170,000(1,100)13,200)M B, P=$170,000+(1,100/13,200)M C. P=(1,100/13,200)M D. P=$170,000