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$\}\{|$c$|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline $\backslash$multirow$[$b$]\{2\}\{*\}\{$Supplying Department$\}$ & $\backslash$multicolumn$\{5\}\{|$c$|\}\{$Using Department$\}\backslash \backslash$

$\backslash$hline & Accounting & Facilities & Training & Independent & Commercial $\backslash \backslash$

$\backslash$hline Accounting & $0$ & $0\mathrm{.}40$ & $0\mathrm{.}30$ & $0\mathrm{.}20$ & $0\mathrm{.}10\backslash \backslash$

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

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

$\backslash$hline

$\backslash$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$\}\{|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline $\backslash$multirow$[$b$]\{2\}\{*\}\{$From:$\}$ & $\backslash$multicolumn$\{9\}\{|$c$|\}\{$Cost Allocation To:$\}\backslash \backslash$

$\backslash$hline & Accounting & Facilities & & $\backslash$multicolumn$\{2\}\{|$c$|\}\{$Training$\}$ & $\backslash$multicolumn$\{2\}\{|$c$|\}\{$Independent$\}$ & $\backslash$multicolumn$\{2\}\{|$c$|\}\{$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$$ $0$ & $\backslash$$ & $0$ & $\backslash$$ & $0$ & $\backslash$$ & $0$ & $\backslash$$ & $0\backslash \backslash$

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

$\backslash$hline Total costs & $\backslash$$ $0$ & $\backslash$$ & $0$ & $\backslash$$ & $0$ & $\backslash$$ & $0$ & $\backslash$$ & $0\backslash \backslash$

$\backslash$hline

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