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			Printing			Developing
Machine-hours					1,200			1,200			3,600
Labor-hours		650						650			2,600
Department direct costs	$	3,000		$	13,000		$	14,400		$	11,500

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.)

Printing Developing Maintenance Personnel 3,000 $ 13,000 (3,000) $ Service department costs Maintenance Personnel Total costs allocated $ 0 $ 13,000 $ 0 $ 0