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 1,500 Machine-hours Labor-hours Department direct costs Printing 1,500 800 $15,500 Developing 2,700 2,400 $12,000 800 $3,800 $13,800 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.) Answer is not complete. Printing Developing Personnel $ 13,800 Service department costs Maintenance Maintenance 3,800 (3,800) 0 0 Personnel Total costs allocated $ 13,800 $ 0 $ 0