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 1,000 Machine-hours Labor-hours Department direct costs 1,000 500 $15,000 3,000 2,000 $10,000 500 5,000 $12,000 Required Use the direct method to allocate these service department costs to the operating departments. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) Maintenance Personnel Printing Developing Service department costs S Maintenance allocation Personnel allocation Total costs allocated 5,000 12,000 S (5,000) 0 S 12,000 S