University Printers has two service departments (Maintenance and Personnel) and two operating departments iPrinting and Developing). Management has decided to allocate maintenance costs on the basis of mochine-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: Required: Use the direct method to allocate these service department costs to the operating departments. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.)