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 emploUniversity 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:

Required:

Use the direct method to allocate these service department costs to the operating departments.

$($Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.$)$yees in each.

The following data appear in the company records for the current period: