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 Printing Developing

Machine-hours 1,000 1,000 3,000

Labor-hours 500 500 2,000

Dept Direct Cost $ 5,000 $ 12,000 $ 15,000 $ 10,000

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. Round your final answers to the nearest whole dollar amounts.)

	Cost Allocation To:
From:	Maintenance	Personnel	Printing	Developing
Service department costs	$5,000	$12,000	$0	$0
Maintenance
Personnel
Total	$5,000	$12,000	$0	$0