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 900 900 3,600 Department direct costs $ 30,000 $ 52,000 $ 61,000 $ 46,000 Required: Allocate the service department costs using the step method, starting with the Maintenance Department. (Do not round intermediate calculations.)