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 Personnel 697 Machine-hours Labor-hours Department direct costs Printing 492 396 $26,000 Developing 2,911 1,408 $17,000 396 $10,000 $24,000 Required: Allocate the service department costs using the reciprocal method. (Matrix algebra is not required because there are only two service departments.) (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) Maintenance $ 10,000 Cost Allocation To: Personnel Printing $ 24,000 $ Developing $ 0 From: Service department costs Maintenance Personnel Total $ 10,000 $ 24,000 $ 0 $