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 Developing 1,700 1.700 Labor-hours 700 Departant direct conta 54,800 516,000 $13,100 Maintenance Machine-hours Personnel 3,400 100+ 2,800 $14,000 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 Personnel Printing Developing Service department costs Maintenance Personnel Total costs allocated