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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. 7.5 The following data appear in the company records for the current period: points Maintenance Personnel Printing Developing Machine-hours 1, 600 1, 600 4, 800 Labor - hours 700 700 3, 300 Department direct costs $4, 400 $14, 400 $15, 500 $12, 900 Required: Use the direct method to allocate these service department costs to the operating departments. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) x Answer is complete but not entirely correct. Maintenance Personnel Printing Developing Service department costs $ 1,000 x $ 21,000 x Maintenance allocation (11,000) x 1,298 X 2,733 x 6,969 X Personnel allocation (22,298) X 3,935 X 18,363 x Total costs allocated $ 0 $ 0 $ 6,668 $ 25,332