University Printers has two service departments (Maintenance and Personnel) and two operating bepartments frititime and Developingk Manogecoent has declided to allocate maintenance costs on the bosis of machene-hours in each department and peisonnel costs on the basis of labor-hours worked by the employeet in each. The followiog dad abpect in the compamy tecords for the curtent period: Required : departments. Wighative emounts ahould be indicated by a minus slign. Do not raund intermediate calculations. Round your finn! nnswers to the negient whole dolist amounts.)