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, lee Machine-hours Labor-hours Department direct costs Printing 1,100 700 $17,300 Developing 3,300 2,800 $14,800 700 $ 6, see $16, eee 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.) Maintenance Personnel Printing Developing Service department costs Maintenance allocation Personnel allocation Total costs allocated $ 0 s 0 s 0