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					1,500			1,500			4,500
Labor-hours		900						900			3,100
Department direct costs	$	2,200		$	12,200		$	13,600		$	11,200

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.)

Answer is complete but not entirely correct. Maintenance Personnel Printing Developing Service department costs $ 2,200 $ 12,200 Maintenance allocation (2,200) 440 x 440 x 1,320 X Personnel allocation (12,640) X 2,844 X 9,796 X Total costs allocated $ 0 $ 0 $ 3,284 $ 11,116