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:Supplying DepartmentUsing DepartmentAccountingFacilitiesTrainingIndependentCommercialAccounting$00\mathrm{.}500\mathrm{.}200\mathrm{.}100\mathrm{.}20$Facilities$0\mathrm{.}1500\mathrm{.}150\mathrm{.}300\mathrm{.}40$Direct cost$ $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.