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.

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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 each department and personnel costs on the basis of labor-hours worked by the employees in each f machine-hours The following data appear in the company records for the current period: Developing 3,000 2,000 $10,000 Maintenance Personnel Printing 1,000 Machine-hours Labor-hours Department direct costs 1.000 500 500 $5.000 $15,000 S12,000 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.) Developing Maintenance Personnel Printing 5,000 $ 12,000$ 15,000 S Service department costs Maintenance allocation Personnel allocation 10,000 (5.000) 1.000 1,000 3,000 (13,000) 2,600 10,400 18,600 $ 0 $ (1.000) Total costs allocated S 23.400