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 $0\mathrm{.}1000\mathrm{.}300\mathrm{.}100\mathrm{.}50$

Direct cost $ $220,000$ $ $199,500$ $ $360,000$ $ $204,000$ $ $290,000$

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?