Using the reciprocal $($algebraic$)$ method, what are the total costs the revenue$-$generating departments after the allocation?

$\backslash$table$[[,$Advertising,Circulation$],[$a$.$ P$1,344,432,$P$2,240,168,],[$b$.$ P$1,342,099,$P$2,240,168,],[$c$.$ P$1,344,432,$P$2,242,501,],[$d$.$ P$1,343,662,$P$2,242,501,]]$