Exercise 11-31 (Algo) Cost Allocation: Reciprocal Method, Two Service Departments (LO 11-1) Activity and selected costs for three production departments (Training, independent, and Commerclal) and two service departments (Accounting and Facilities) at DuBay Films for the past month follow: 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