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: Machine-hours Labor-hours Maintenance Personnel 1,500 Department direct costs 900 $2,200 $12,200 Printing 1,500 900 $13,600 Developing 4,500 3,100 $11,200 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 0