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 2,01e 1,452 $18,000 Machine-hours Labor-hours 57e 420 352 396 Department direct costs $10,000 $28,000 $31,000 Required: Allocate the service department costs using the reciprocal method. (Matrix algebra is not required because there are only two service departments.) (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts.) Cost Allocation To: Printing Developing Personnel From: Maintenance Service department costs Maintenance Personnel 0S 0S 0 0 Total 4 of 10