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 1,100 Machine-hours Labor-hours Department direct costs Printing 1,100 550 $17,100 550 $ 5,800 Developing 3,300 2,200 $14,500 $15,800 Required: Use the direct method to allocate these service department costs to the operating departments. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) Printing Developing Maintenance Personnel $ 5,000 $ 12,000 Service department costs Maintenance allocation Personnel allocation Total costs allocated $ 5,000 $ 12,000 $ 0$ 0