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 1,200 Machine-hours Labor-hours Department direct costs 650 Printing 1.200 650 $14,400 Developing 3.600 2,600 $11,500 $ 3,000 $13,000 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.) Maintenance Personnel Printing Developing Service department costs Maintenance allocation Personnel allocation Total costs allocated