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 660 Machine-hours Labor-hours Department direct costs 340 Printing 836 280 $30,000 Developing 2,904 1,380 $16,000 $12,000 $27,000 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.) Maintenance $ 12,000 Cost Allocation To: Personnel Printing $ 27,000 $ Developing $ 0 From: Service department costs Maintenance Personnel Total $ 12,000 $ 27,000 $ 0 $ 0