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 700 $6,000 Personnel Printing 1,100 1,100 700 $16,000 $17,300 Developing 3,300 2,800 $14,800 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 $ 6,000 $ 16,000 Maintenance (6,000) Personnel Total costs allocated $ 0 $ 16,000 $ 0 $ 0