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 1,700 Machine-hours Labor-hours Department direct costs 500 $ 3,000 Printing 1,700 500 $14,100 Developing 5,100 3.500 $11,200 $13,000 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 not complete. Maintenance $ 3,000 (3,000) Developing $ Personnel $ 13,000 600 (13,600) $ 0 Printing 0 750 % $ $ Service department costs Maintenance Personnel Total costs allocated $ 0 $ 750 $ 0