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 1,000 1,000 3,000 Labor-hours 2.000 Department direct conta $5,000 $12,000 $15,000 $10,000 500 500 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.) Maintenance Personnel Printing Developing Service department costs Maintenance Personnel Total costs allocated 0 $ 0 $ 0 $ 0