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 1,600 Labor-hours Department direct costs 700 $4,400 Printing 1,600 700 Developing 4,800 $14,400 $15,500 3,300 $12,900 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 Personnel Total costs allocated Maintenance Personnel Printing Developing 0 0 $ 0 $ 0