RECIPROCAL METHOD: 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			Printing			Developing
Machine-hours					1,000			1,000			3,000
Labor-hours		500						500			2,000
Department direct costs	$	5,000		$	12,000		$	15,000		$	10,000

Required:

Allocate the service department costs using the RECIPROCAL METHOD. (Matrix algebra is not required because there are only two service departments.) (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.)