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 0.50 0.20 0.10 0.20 Facilities 0.20 0 0.20 0.20 0.40 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