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

$0$

$0$

$.$

$4$

$0$

$0$

$.$

$3$

$0$

$0$

$.$

$2$

$0$

$0$

$.$

$1$

$0$

Facilities

$0$

$.$

$2$

$0$

$0$

$0$

$.$

$2$

$0$

$0$

$.$

$2$

$0$

$0$

$.$

$4$

$0$

Direct cost $

$1$

$9$

$0$

$,$

$0$

$0$

$0$

$$$

$1$

$8$

$4$

$,$

$5$

$0$

$0$

$$$

$3$

$3$

$0$

$,$

$0$

$0$

$0$

$$$

$2$

$0$

$1$

$,$

$0$

$0$

$0$

$$$

$2$

$8$

$7$

$,$

$0$

$0$

$0$

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?

$\text{'}$