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 Facilities Direct cost Required: Accounting 0 0.10 $ 260,000 Facilities 0.40 Using Department Training 0.20 Independent Commercial 0.10 0 0.10 $ 219,500 $ 400,000 0.20 $ 208,000 0.30 0.60 $ 294,000 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 Cost Allocation To: Accounting Facilities Training Independent Commercial $ 0 $ 0 $ 10 $ 0 $ 0 $ 0 $ 0 $ 10 $ 0 $ 0