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					980			735			3,185
Labor-hours		238						323			1,139
Department direct costs	$	10,000		$	28,000		$	33,000		$	21,000

Allocate the service department costs using the reciprocal method. (Matrix algebra is not required because there are only two service departments.