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 ---- 1,800 1,800 5,400

Labor-hours 650 650 2,600

Department direct costs $ 4,000 $ 14,000 $ 15,900 $ 12,600

Required: Allocate the service department costs using the step method, starting with the Maintenance Department