2.91 points 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 folilowing data appear in the company records for the current period 5,100 2,800 12,400$14,100 $11,000 1,700 700 1,700 Labor-hours Department direct costs 700 2.400 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 Developin Service department costss Maintenance allocation Personnel allocation Total costo allocated 2400 S 12.400 2.400 12,400) 9,920 2 480$9,920 2 480