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 Machine-hours Labor-hours Department direct costs 700 $6,000 Personnel 1,100 $16,000 Printing 1,100 700 Developing 3,300 $17,300 2,800 $14,800 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 Service department costs $ Personnel 6,000 $ 16,000 Printing Developing Maintenance allocation (6000) Personnel allocation Total costs allocated 0 $ 16,000 $ 0 $ 0