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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 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 personnel printing developing machine-hours β 1,200 1,200 3,600 labor-hours 650 β 650 2,600 department direct costs $ 3,000 $ 13,000 $ 14,400 $ 11,500 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.)
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