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

llow:

$\backslash$table$[[,$Using Department,$],[$lepartment$,$Accounting,Facilities,Training,Independent,Commercial$],[,0,0\mathrm{.}50,0\mathrm{.}20,0\mathrm{.}10,0\mathrm{.}20],[vdots,0\mathrm{.}15,0,0\mathrm{.}15,0\mathrm{.}30,0\mathrm{.}40],[,$$$230,000,$$$204,500,$$$370,000,$$$205,000,$$$291,000$

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.