Exercise 11-31 (Algo) Cost Allocation: Step Method (LO 11-3) 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 1,100 Machine-hours Labor-hours Department direct costs Printing 1,109 600 $17,200 Developing 3,300 2,400 $13,700 600 $ 5,600 $15,600 Required: Allocate the service department costs using the step method, starting with the Maintenance Department. (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations.) X Answer is not complete. Service department costs Maintenance Personnel Total costs allocated Maintenance Personnel Printing Developing 1$ 5,600S 15,600 0 0 (5,600) 1,000 Xs 1,100 X $ 3,300 X 0 $ 0 S 16,600 $ 1,100 $ 3,300 H Nov