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: Haintenance Personnel 1,300 Machine-hours Labor-hours Department direct costs Printing 1,388 900 $15,200 Developing 3,900 3,100 $11,600 900 $3,600 $13,600 Required: Use the direct method to allocate these service department costs to the operating departments. (Negotive amounts should be Indicated by a minus sign. Do not round Intermediate calculations.) Developing Service department costs Maintenance allocation Personnel allocation Total costs allocated Maintenance Personal Printing 3,600 $ 13,600 (3,600) (13,600) $ 01 $ 0 $ $ 0