(LUL Cost an Il niversity Printers sting departments (P. costs on the Cost Allocation: Direct Method Printers has two service departments (Maintenance and Personnel) and two oper- ments (Printing and Developing). Management has decided to allocate mainte- on the basis of machine-hours in each department and personnel costs on the labor-hours worked by the employees in each. following data appear in the company records for the current period: puso Maintenance Personnel 1,000 Machine-hours..... Labor-hours Department direct costs.... Printing 1,000 500 $15,000 Developing 3,000 2,000 $10,000 500 $5,000 $12,000 Part I Cost M LO11-3) 130, Cost Allocation: Step Method Refer to the data for University Printers in Exercise 11-28. starting with the Main the allocation of costs? Required Allocate the service department costs using the step method, starting Department. What effect does using this method have on the allocati Wethod -11-26