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 2,000 Labor-hours Department direct costs 900 $5,600 $15,600 Printing 2,000 900 $17,300 Developing 3,000 2,100 $13,800 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.) Service department costs Maintenance Personnel Total costs allocated Maintenance Personnel Printing Developing