University Printers has iwo 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 2,000 2,000 3,000 Labor-hours 900 900 2,100 Department direct costs $5,600 $15,600 $17,300 $13,800 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.) Printing Developing Maintenance Personnel $ 5600 5 15 600 (5,600 (900) Service department costs Maintenance Personnel Total costs allocated S OS 14,700 S 0$ 0