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 Labor-hours Department direct costs 665 272 $26,000 2,170 1,105 $18,000 665 323 $10,000 $23,000 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.) Cost Allocation To: Maintenance Personnel Printing Developing From: 10,000 S 23,000 Service department costs Maintenance Personnel Total 10,000 $ 23,000