Exercise 11-34 (Algo) Cost Allocation: Reciprocal Method (LO 11-4) 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 Machine-hours Personnel 512 Printing 544 Labor-hours Department direct costs 238 $10,000 340 $20,000 $31,000 Developing 2,144 1,122 $17,000 ces 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.) From Service department costs Maintenance Personnel Total Maintenance Cost Allocation To: Personnel Printing Developing $ 0 $ $ 0 $ 0