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 Maintenance Personnel 552 Printing Developing Labor-hours Department direct costs 260 $12,000 $24,000 782 280 $27,000 3,266 1,460 $22,000 Required: Allocate the service department costs using the reciprocal method. (Matrix algebra is not required because there are only two service departments.) (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts.) From: Service department costs Maintenance Personnel Total Cost Allocation To: Maintenance Personnel Printing Developing $ 0 0