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 Printing Developing

Machine-hours 1,000 1,000 3,000

Labor-hours 500 500 2,000

Department direct costs $ 5,000 $12,000 $15,000 $10,000

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.)

Maintenance Personnel Printing Developing

Service department costs ? ? - -

Maintenance ? ? ? ?

Personnel - ? ? ?

Total Costs Allocated ? ? ? ?