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: Machine-hours Labor-hours Department direct costs Maintenance Personnel 1,000 500 $5,000 $12,000 Printing Developing 1,000 3,000 500 2,000 $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.) Printing Developing Maintenance $ 5,000 Personnel $ 12,000 Service department costs Maintenance Personnel Total costs allocated $ 5,000 $ 12,000 $ 0 $ Next >