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 1,600 1,600 4,800

Labor-hours 700 700 3,300

Department direct costs $ 4,400 $ 14,400 $ 15,500 $ 12,900

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

Maintenance

Personnel

Total costs allocated