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 Commercial$)$ and two service departments $($Accounting and Facilities$)$ at DuBay Films for the past month follow:

$\backslash$begin$\{$tabular$\}\{$lrrrrr$\}$

& & $\backslash$multicolumn$\{3\}\{$c$\}\{$ Using Department $\}\backslash \backslash$

$\backslash$cline $\{2-6\}$ Supplying Department & Accounting & Facilities & Training & Independent & Commercial $\backslash \backslash$

Accounting & $0$ & $0\mathrm{.}40$ & $0\mathrm{.}30$ & $0\mathrm{.}20\backslash \backslash$

Facilities & $0\mathrm{.}10$ & $0$ & $0\mathrm{.}20$ & $0\mathrm{.}20$ & $0\mathrm{.}50\backslash \backslash$

Direct cost & $\backslash (\backslash$$ $240,000\backslash )$ & $\backslash (\backslash$$ $209,500\backslash )$ & $\backslash (\backslash$$ $380,000\backslash )$ & $\backslash (\backslash$$ $206,000\backslash )$ & $\backslash (\backslash$$ $292,000\backslash )$

$\backslash$end$\{$tabular$\}$

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.

$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|$l$|$l$|\}$

$\backslash$hline $\backslash$multirow$\{2\}\{*\}\{$ From: $\}$ & $\backslash$multicolumn$\{4\}\{$c$|\}\{$ Cost Allocation To: $\}\backslash \backslash$

$\backslash$cline $\{2-6\}$ & Accounting & Facilities & Training & Independent & Commercial $\backslash \backslash$

$\backslash$hline Service department costs & & & & & $\backslash \backslash$

$\backslash$hline Accounting & & & & & $\backslash \backslash$

$\backslash$hline Facilities & & & & & $\backslash \backslash$

$\backslash$hline Total allocations & & & & & $\backslash \backslash$

$\backslash$hline Direct costs & & & & & $\backslash \backslash$

$\backslash$hline Total costs & & & & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$