University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to alocate maintenance costs on the basis of machine-hours in each department and personnel costs on the basis of laborhours worked by the employees in each. The following data appear in the company records for the current period: ,700 7 5,100 Machine-hours Labor-hours Department direct costs 3,000 13,000 $14,100 1200 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.) MaintenancePersonnel Printin Service department costs Maintenance Total costs allocated