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 1,500 Labor-hours 800 Department direct costs $ 3,800 $13,800 Printing 1,500 800 $15,500 Developing 4,500 2,200 $12,000