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 Personnel 1,700 Labor-hours 700 Printing 1,700 700 Developing 3,400 Department direct costs $4,800 $14,800 $16,000 2,800 $13,100 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 $ 4,800 $ 14,800 0 0 Maintenance Personnel 0 Total costs allocated $ 4,800 $ 14,800 $ 0 $ 0