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University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs on

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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 Personnel 1,100 Labor-hours Department direct costs 550 $ 5,800 - $15,800 Printing 1,100 550 $17,100 Developing 3,300 2,200 $14,500 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.) Service department costs Maintenance Maintenance Personnel Printing Developing Personnel Total costs allocated $ 0 $ 0 $ 0 $ 0

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