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 Machine-hours 1,800 Labor-hours Department direct costs. 650 $4,000 Printing 1,800 650 $14,000 $15,900 Developing 5,400 2,600 $12,600 Required: Use the direct method to allocate these service department costs to the operating departments. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) Maintenance Personnel Printing Service department costs $ Maintenance allocation 4,000 $14,000 $ (4,000) Developing 0 $ 0 1,000 2,800 Personnel allocation (14,000) 3,000 11,200 Total costs allocated $ 0 $ 0 $ 4,000 $ 14,000