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					1,000			1,000			3,000
Labor-hours		500						500			2,000
Department direct costs	$	5,000		$	12,000		$	15,000		$	10,000

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.)

the employees in each The following data appear in the company records for the current period Maintenance Personne Printing Developin I IL000 l I 1000 l I 3000 Machine-hours i 500 i i I I 500 l I 2000 l Labor-hours S 5.000 S2000 B15 000 I 810000 Department direct costs 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 Personnel Printing Developing Service department costs Maintenance Personnel 0 3,000 0 Total costs allocated what is