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 Accounting Accounting e Facilities 0.40 Using Department Training Facilities 0.20 e Direct cost $ 250,000 $ 214,500 0.30 0.20 $390,000 Independent 0.20 0.15 $207,000 Commercial 0.10 0.45 $293,000 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: Service department costs Accounting Facilities Total allocations Direct costs Total costs Accounting Facilities Cost Allocation To: Training Independent Commercial $ 0 S 0 $ 0 $ 0 $ 0 0 $ 0 $ 0 $ 0 $