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:

$\backslash$table$[[,$Using Department$],[$Supplying Department,Accounting,Facilities,Training,Independent,Commercial$],[$Accounting$,0,0\mathrm{.}40,0\mathrm{.}30,0\mathrm{.}20,0\mathrm{.}10],[$Facilities$,0\mathrm{.}10,0,0\mathrm{.}30,0\mathrm{.}10,0\mathrm{.}50],[$Direct cost$,$$$120,000,$$$149,500,$$$260,000,$$$194,000,$$$280,000$