Unkersity Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developing), Management has decided to allocate maintenance cosis on the basis of machine-hours in each department and personnel costs on the basts of labor-hours worked by the employees in each. The tolloming data appear in the company records for the current pertod: Required: Use the direct method to altocate these service department costs to the operating departments. (Negative amounts should be Indicated by a minus sign. Do not round Intermediate calculations.)