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 1,400 Developing 4,200 Machine-hours Labor-hours Department direct costs Printing 1,400 900 $14,500 900 $ 2,800 3,100 $12,800 $11,700 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.) Answer is complete but not entirely correct. Printing Developing Service department costs Maintenance Personnel Total costs allocated Maintenance Personnel $ 2,800 $ 12,800 (2,800) 1,400 X $ (14,200) X $ 0 $ 0 $ 1,400 X $ 2,840 X 4.240 $ 4,200 X 11,360 X 15,560