Riverbed Computer Concepts has three operational units and two support units. Information on the departments is as follows

$\backslash$table$[[$Support Departments,Costs,Hours Used,Sq Feet$],[$Facilities$,$$$23,000,400,],[$Information Systems,$76,000,,101\mathrm{.}000]]$

Dean Moore, in the accounting department, has been asked to determine the total cost of each operating unit. The information systems department allocates costs based on the hours used. At the same time, facilities allocate costs based on the square footage. The company currently uses the reciprocal method to allocate support department costs. $($Do not round the intermediate calculations. Round answers to $0$ decimal places, e$.$g$.5,275.)$

Consulting $ $$

Software $ $$

Training $ $$