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 Labor-hours Department direct costs 4,000 2,100 $3,600 $13,600 $14,200 $12.600 2,000 2,000 900 900 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 ersonne Printin Developin Service department costs Maintenance Personnel Total costs allocated