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Exercise 11-31 (Algo) Cost Allocation: Step Method (LO 11-3) 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 1,200 Machine-hours Labor-hours Department direct costs Printing Developing 1,200 3,600 650 2,600 $14,400 $11,500 650 $3,000 $13,000 Required: Allocate the service department costs using the step method, starting with the Maintenance Department. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) Service department costs Maintenance Personnel Total costs allocated Maintenance Personnel Printing Developing $ 3,000 5 13,000 0 0 (3,000) (13,000) 0 0 S 0 S 0 S S 0