Unversay Fnntes, has two vervice detAortments (Mainteaance and Personnelf and two operating departments (Piinting and Develophng Wwagenent has decided to allocate maingeqance costs on the babls of machine-hour in each department and personed coserion the badas of labor hours worked by the employees in each. The tolowing dista appear in the company recorts for the curlerit period Pequired: Alocate the sevice department costs using the step method, thartirg whi the Maintenance Depaitment (Negative amounts should be indicnted by a minus slgn. Do not round intermediste celculotions.)