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					1,600			1,600			4,800
Labor-hours		700						700			3,300
Department direct costs	$	4,400		$	14,400		$	15,500		$	12,900

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.)

(most numbers I filled in are incorrect but I can't seem to figure out where I'm going wrong. Please help!)

Service department costs Maintenance Personnel Total costs allocated Maintenance Personnel 4,400 $ 14,400 (4,400) 0 0 (14,400) $ 0 $ 0 Printing Developing 0 0 $ 1,100 $ 3,300 2,520 $ 3,620 $ 3,300