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 500 $4,800 Personnel 1,500 $14,800 Printing 1,500 500 Developing 4,500 $16,000 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.) Service department costs. Maintenance Maintenance Personnel Printing Developing Personnel Total costs allocated $ 0 $ 0 $ 0 $