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 Personnel 1,400 Machine-hours Labor-hours Department direct costs 800 $2,400 Printing 1,400 800 $13,400 Developing 4,200 3,200 $10,700 $12,400 Required: Use the direct method to locate these service department costs to the operating departments. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) Maintenance Personnel Printing Developing Service department costs Maintenance allocation Personnel allocation Total costs allocated $ 0 $ 0 $ 0 $ 0