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					1,800			1,800			5,400
Labor-hours		650						650			2,600
Department direct costs	$	4,000		$	14,000		$	15,900		$	12,600

Required:

Allocate the service department costs using the step method, starting with the Maintenance Department