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					1,200			1,200			3,600
Labor-hours		650						650			2,600
Department direct costs	$	3,000		$	13,000		$	14,400		$	11,500

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 Maintenance allocation Personnel allocation Total costs allocated $0 $ 0 $ $ 0