28 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 1,000 500 $12,000 $15,000 3,000 2,000 $10,000 1,000 500 $5,000 Department direct costs Required: Use the direct method to allocate these service department costs to the operating departments