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,eee 1,800 3,888 Labor-hours 2, e8e Department direct costs $5,000 $12,000 $15,000 $10,888 500 500 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 Intermedlate calculations. Round your final answers to the nearest whole dollar amounts.) Cost Allocation To: Maintenance Personnel Printing S 5,000 $ 12,000 $ Developing $ 0 From: Service department costs Maintenance Personnel 0 0 0 0 0 0 0 12.000 Total S 5,000 S S 0 S 0