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 perlod: Maintenance Personnel Printing Developing Machine hours 1,400 1,400 4,200 Labor-hours 800 3,200 Department direct costs $2,400 $12,000 513,400 510,700 800 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.) Personnel Printing Developing Service department costs Maintenance Personnel Total costs allocated Maintenance 2.400 (2,400) $ OS 0s 0 $