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: Machine-hours Labor-hours 500 Department direct costs $5,000 Maintenance Personnel 1,000 500 $12,000 $15,000 Printing 1,000 Developing 3,000 2,000 $10,000 Required: Allocate the service department costs using the step method, starting with the Maintenance Department. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) Maintenance Service department costs $ Personnel 5,000 $ 12,000 Printing Developing 0 Maintenance (5,000) 1,000 $1,000 $ 3,000 Personnel (13,000) Total costs allocated $ 0 $ 0 $ 1,000 $ 3,000