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	-	608	384	2,208
Labour-hours	221	-	323	1,156
Department direct costs	10,000	26,000	35,000	23,000

Required:

Allocate the service department costs using the reciprocal method.(Martix algebra is not required because there are only two service departments.) (Do not round intermediate calculation. Round your answers to the nearest dollar ammount.)