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 627 429 2,244 Labor-hours 221 1,258 Department direct costs $11,000 $23,000 $27,000 $20,000 221 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 intermediate calculations. Round your final answers to the nearest whole dollar amounts.) Cost Allocation To: Personnel Printing Developing Maintenance From: Service department costs Maintenance Personnel Total