1 University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of labor-hours worked by the employees in each The following data appear in the company records for the current period: Maintenance Personnel Printing Developing Machine-hour 2,000 2,000 3,000 Labor-hours 900 2,100 Department direct conta $5,600 $15,600 517,300 sulpood 900 $13,000 Book Required: Use the direct method to allocate these service department costs to the operating departments. (Negative amounts should be Indicated by a minus sign. Do not round Intermediate calculations.) Maintenance Personnel Printing Developing Perences Service department costs Maintenance allocation Personnel allocation Total costs allocated $ 0$ OS 05 D