Exercise 11-34 (Static) Cost Allocation: Reciprocal Method (LO 11-4) University Printers has two service departments (Maintenance and Personnel) and two operating departments (Printing and Developingl Management has decided to allocate makintenance costs on the basts 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 perlod Required: Allocate the service departinent costs using the reciprocal method. (Matrix algebra is not required becaluse theit are only two service departments) HiNT: Setting up the simultaneous equations is much more important then solving them. If you hove difficulty solving the simultaneous equations, just assume that the solutions are: S1=$7,241 and S2=$13,448