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: Printing 1,500 500 Maintenance Personnel Machine-hours 1,500 Labor-hours Department direct costs. 500 $4,800 - $14,800 $16,000 Developing 4,500 3,500 $13,300 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 Personnel Printing Developing Service department costs Maintenance Personnel Total costs allocated $ 0 $ 0 $ 0 $