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 1,100 1,180 3,300 Labor-hours 550 550 2,200 Department direct costs $ 5,800 $15,800 $17,180 $14,500 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.) Maintenance Personnel Printing Developing Service department costs Maintenance Personnel Total costs allocated