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 1,400 1,400 4,200 Labor-hours 900 3,100 Department direct costs $12,800 $14,500 $11,700 900 $2,800 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.) ances Maintenance Personnel Printing Developing Service department costs Maintenance allocation Personnel location Totalcous allocated $ 0 $ 05 05 0