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 $00\mathrm{.}500\mathrm{.}200\mathrm{.}100\mathrm{.}20$

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

Direct cost $ $110,000$ $ $144,500$ $ $250,000$ $ $193,000$ $ $279,000$

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.