Exercise 11-31 (Algo) Cost Allocation: Step Method (LO 11-3) 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 1,200 Machine-hours Labor-hours Department direct costs Printing 1,200 600 $14,200 Developing 3,600 2,400 $11,100 600 $ 2,400 $12,400 Required: Allocate the service department costs using the step method, starting with the Maintenance Department. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) Answer is complete but not entirely correct. Maintenance Personnel Developing Printing 0 $ $ 12,400 0 Service department costs Maintenance 2,400 (2,400) 1,200 X $ 3,600 x 1,200 X $ 2,720 x Personnel 0 0 13,600 x 27,200 $ Total costs allocated $ 0 $ 3,920 $ 3,600