Ch 11-Grading HW i 3 Exercise 11-31 (Algo) Cost Allocation: Step Method (LO 11-3) 9 points Saved 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 Machine-hours Labor-hours Personnel 1,200 eBook Department direct costs 600 $ 2,100 - $12,000 References Printing 1,600 400 $13,600 Developing 3,200 2,000 $10,500 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.) Service department costs Maintenance Personnel Total costs allocated Maintenance Personnel Printing Developing