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 588 Machine-hours Labor-hours Department direct costs 299 $11,000 Printing 798 299 $27,000 Developing 2,814 1,702 $20,000 $21,000 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.) Cost Allocation To: Personnel Printing Maintenance Developing From: Service department costs Maintenance Personnel Total $ 0 $ 0 $ 0 $ 0