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 Personnel 442 Machine-hours Labor-hours Department direct costs Printing 578 300 $26,000 360 $11,000 Developing 2,380 1,340 $19,000 $22,000 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.) Cost Allocation To: Personnel Printing From: Maintenance Developing Service department costs $ 11,000 (11,000) Maintenance Personnel 0 Total $ 0 $ 0 $ $ 0