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 1,000 Machine-hours Labor-hours Department direct costs Printing 1,000 500 $15,000 Developing 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 Intergrediate calculations.) Answer is complete but not entirely correct. Service department costs Maintenance allocation Maintenance 5,000 (5,000) Personnel $ 12,000 1,000 Printing 15,000 1,000 Developing 10,000 3,000