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 Machine-hours Personnel 2,000 Labor-hours 900 - Department direct costs. $5,600 $15,600 Printing 2,000 900 $17,300 Developing 3,000 2,100 $13,800 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.) Personnel Printing Developing 5,600 $ 15,600 Maintenance Service department costs $ Maintenance (5,600) Personnel Total costs allocated $ 0 $ 2,000 $2,000 $ 3,000 (17,600) 0 $2,000 $ 3,000