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 1,000 Machine-hours Labor-hours Department direct costs Printing 1,000 500 15,000 Developing 3,000 2,000 10,000 500 5,000 12,000 Required: Allocate the service department costs using the reciprocal method. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts.) Cost Allocation To: Personnel Printing Maintenance Developing From: Service department costs Maintenance Personnel Total