Exerclse $11-31($Algo$)$ Cost Allocatlon: Reclprocal Method, Two Service Departments $($LO $11-1)$

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:

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 Indleated by a minus sign. Do not round Intermedlete calculetions. Round your flnal

answers to the nearest whole dollar amounts.