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 1,700 Machine-hours Labor-hours Department direct costs Printing 1,700 700 $16,000 Developing 3,400 2,800 $13,100 700 $ 4,800 $14,800 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 $ 4,800 $ 14,800 0 0 Maintenance (4,800) 1,700 3,400 Personnel (16,500) 0 $ 1,700 $ 14,800 $ 16,500 $ Total costs allocated 0 $ 3,400