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 PersonnelPrinting Developing 4,500 3,100 $11,200 Machine-hours Labor-hours Department direct costs 1,500 900 $12,200 $13,600 1,500 900 $2,200 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.) Printing Developing Maintenance Personnel 2,200 Service department costs Maintenance Personnel Total costs allocated (2,200