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					720			640			2,640
Labor-hours		247						342			1,311
Department direct costs	$	12,000		$	22,000		$	28,000		$	23,000

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.)

	Cost Allocation To:
From:	Maintenance	Personnel	Printing	Developing
Service department costs
Maintenance
Personnel
Total	$0	$0	$0	$0