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2 7.5 points eBook Print References 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 1, 366 1, 366 3, 966 Labor-hours 966 966 3, 166 Department direct costs $3, 666 $13, 666 $15, 266 $11, 666 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.) Sennce department coats Total costs allocated