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 Machine-hours Labor-hours Department direct costs Maintenance Personnel Printing Developing 3,000 2,100 $13,800 2,000 900 $15,600 $17,300 2,000 900 $5,600 Required Allocate the service department costs using the step method, starting with the Maintenance Department. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) Maintenance Printing Developing 5,600$ 15,600 17,300 $ 13,800 1,600 $ 1,6002,400 16,200 0 $24,060 32,400 Personnel Service department costs $ Maintenance Personnel Total costs allocated (5,600) (17,200) 5,160