University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and De Management has decided to allocate maintenance basis of labor-hours worked by the employees in each. costs on the basis of machine-hours in each department and personnel costs on the The following data appear in the company records for the current period: Maintenance Personnel PrintingDeveloping Machine-hours Labor-hours Department direct costs 624 345 $10,000 960 414 $30,000 3,216 1,541 $21,000 $25,000 Required Allocate the departments.) (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) ervice department costs using the reciprocal method. (Matrix algebra is not required because there are only two service 8 Answer is complete but not entirely correct. Cost Allocation To From: Maintenance Personnel Printing Developing Service department costs 10,000S 25,000 30,000S 21,000 (10.000) 13002.000 67.000 Maintenance (20.300)5,509 20,731 Personnel Total 0 S 37,569 108,731