Exercise 11-36 Reciprocal Cost Allocation Outsourcing a Service Department (LO 11-4,5) University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing) Management has decided to locate maintenance costs on the best 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 Printing Developing Machine hour 1.000 3.000 Labor hours 500 500 2.000 Department direct costs $15.000 $37.000 542.800 $34,500 Universary Printers estimates that the variable costs in the Personnel Department total 516,000 and in the Maintenance Department variable costs tot $8,800 Avoidable fixed costs in the Personnel Departmentare $6.000 Required W University Printers outsources the Personnel Department functions, what is the maximum it can pay an outside vendor without increasing total conta? (Do not round intermediate calculations) Maximum Amount