Exercise (5) 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 personnel department provide services to the maintenance, printing and developing departments, while the maintenance department provide services only to the printing and developing departments. The following data appear in the company records for the current period: Maintenance Personnel Printing Machine hours 1,000 1.000 Labor hours 500 500 Direct costs $ 5.000 $ 12,000 $ 15,000 + Developing 3,000 2,000 $ 10.000 Required 1- Use the direct method to allocate these service department costs to the operating departments. 2- Use the step method to allocate these service department costs to the operating departments