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 Machine-hours Labor-hours Department direct costs Personnel 1,600 700 $ 4,400 Printing 1,600 700 $15,500 Developing 4,800 3,300 $12,900 $14,400 Required: Use the direct method to allocate these service department costs to the operating departments. (Negative amounts should be . indicated by a minus sign. Do not round intermediate calculations.) & Answer is not complete. Developing 15 Service department costs Maintenance allocation Personnel allocation Total costs allocated Maintenance Personnel Printing S 4,400$ 14,400 S (4,400) 0 0 (14,400) S 0 S 0 S 0