University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance costs orn 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 tor the current period: loping 1,500 900 $13,600 4,500 3,100 S11,200 1,500 Machine-hours Labor-hours Department direct costs 900 2,200 $12.200 $13,600 $11.200 $12,200 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 Total costs allocated