Hugo,owner of Automated Fabric,Inc

Multiple Choice

Hugo,owner of Automated Fabric,Inc. ,is interested in using the reciprocal allocation method.The following data from operations were collected for analysis:
Budgeted manufacturing overhead costs:

Services furnished:
By Maintenance (budgeted labor-hours) :

By Personnel (Number of employees serviced) :

What is the complete reciprocated cost of the Personnel Department? (Do not round any intermediary calculations. )

A) $170,000
B) $208,140
C) $180,000
D) $213,012