Activity and selected costs for three production departments $($Training$,$ Independent, and Commercial$)$ and two service departments $($Accounting and Facilities$)$ at DuBay Films for the past month follow:

Supplying Department Using Department

Accounting Facilities Training Independent Commercial

Accounting $00\mathrm{.}400\mathrm{.}300\mathrm{.}200\mathrm{.}10$

Facilities $0\mathrm{.}2000\mathrm{.}200\mathrm{.}200\mathrm{.}40$

Direct cost $ $190,000$ $ $184,500$ $ $330,000$ $ $201,000$ $ $287,000$

Required:

Allocate service department costs to Training, Independent, and Commercial using the reciprocal method. What are the total costs of Training, Independent, and Commercial after this allocation?

Note: Amounts to be deducted should be indicated by a minus sign. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts.

From: Cost Allocation To:

Accounting Facilities Training Independent Commercial

Service department costs

Accounting

Facilities

Total allocations

Direct costs

Total costs