6 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 Pernonnel 738 Machine-hours Labor-hours Department direct conta 288 $12,000 Printing Developing 656 2,706 216 1,296 $31,000 $23.000 523,000 nices Required: Allocate the service department costs using the reciprocal method. (Matrix algebra is not required because there are only two service departments) (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts.) Maintenance Cost Allocation To: Personnel Printing Developing From Service department costs Maintenance Personnel Total $ 0 $ 0 $ 0 $ 0