Grey's Medical Operates Three Support Departments and Two Operating Units

Grey's Medical operates three support departments and two operating units, Surgery and ER. The support departments are allocated based on the hours used. The cost of operating the accounting (acct) , administration (admin) , and human resources (HR) departments is $260,000, $150,000, and $60,000, respectively. Information on the hours used are as follows: What amount of costs would be allocated from the accounting department to the other support departments (admin and HR) using the reciprocal method to allocate costs?

A) $0.
B) $27,284.
C) $28,620.
D) $28,833.