Answer the Following Questions Using the Information Below:
Dawn,owner of Fraser

Multiple Choice

Answer the following questions using the information below:
Dawn,owner of Fraser Fabric Pty Ltd is interested in using the reciprocal allocation method.The following data from operations were collected for analysis:
Budgeted manufacturing overhead costs:
$\begin{array} { l l l } \text { Maintenance } & \mathrm { M } \text { (Support Dept) } & \$ 150000 \\ \text { Personnel } & \mathrm { P } \text { (Support Dept) } & \$ 65000 \\ \text { Weaving } & \text { W(Weaving Dept) } & \$ 325000 \\ \text { Colourising } & \text { C (Colourising Dept) } & \$ 175000 \end{array}$

Services furnished:
By Maintenance (budgeted labour-hours) :
to Persontrel 500
to Weaving 3500
to Colourising 2000

By Personnel (number of employees serviced) :
$\begin{array} { l l } \text { Plant Maintenance } & 5 \\ \text { Weaving } & 15 \\ \text { Colourising } & 10 \end{array}$
-What is the complete reciprocated cost of the Personnel Department?

A) $105 000
B) $78 592
C) $65 000
D) $92 500