Maintenance Personnel 874 Machine-hours Labor-hours Department direct costs 352 $11,000 Printing 690 396 $28,000 Developing 3,036 1,452 $20,000 $27,000 Required: Allocate the service department costs using the reciprocal method. (Matrix algebra is not required because there are 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.) 23:44 Cost Allocation To: Personnel Printing Maintenance Developing ances From: Service department costs Maintenance Personnel Total