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 1,300 Machine-hours Labor-hours Department direct costs 900 $ 3,600 1,300 900 $13,600 $15,200 3,900 3,100 $11,600 Required: Use the direct method to allocate these service department costs to the operating departments. (Negative amounts should be indicatecd by a minus sign. Do not round intermediate calculations.) Answer is complete but not entirely correct. Maintenance Personnel Printing Developing ,600$ 13,600$ 15.200 11,600 (3.600) 20 2,160 (13,600) 3,06010,540 0 $ 0 18,980 24,300 Service department s 3 costs Maintenance Personnel allocation Total costs allocated