University Printers has two service dpeartments (Maintenance and Personnel) and two operating departments (Printing and Developing). Management has decided to allocate maintenance cost on the basis of machine-hours in each department and personnel cost on the basis of labor-hours worked by the emploees in each. The following data appear in the company records for the currect period:

	Maintenance	Personnel	Printing	Developing
Machine-hours	-	1,000	1,000	3,000
Labor Hours	500	-	500	2,000
Department Direct Cost	5,000	12,000	15,000	10,000

Use the direct method to allocate these service department costs to the operating departments.