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					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.)

....................................Maintenance | Personal | Printing | Developing

Service Dept Costs:

Maintenance:

Personal: