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 576 Machine-hours Labor-hours Department direct costs Printing 612 270 $31,000 Developing 2,412 990 $21,000 240 $11,000 $25,000 Required: Allocate the service department costs using the reciprocal method. (Matrix algebra is not required because there are only two service departments.) (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) Maintenance $ 11,000 Cost Allocation To: Personnel Printing $ 25,000 $ Developing $ 0 0 From: Service department costs Maintenance Personnel Total (27 200 (27,200) (2,200) $ 11,000 $ $ 0 $