I need help with problems #2 and #9

Reference: Lanen, 6 edition, Fundamentals of Cost Accounting McGraw Hill Book

Thank you!

9 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: 8 Maintenance Personnel Printing Developing points Machine-hours 833 588 3, 479 Labor-hours 380 380 1, 240 Department direct costs $10, 000 $28, 000 $27,000 $23, 000 Required: Allocate the service department costs using the reciprocal method. (Matrix algebra is not required because there are only two service departments.) (Negative amounts should be indicated by a minus sign. Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts.) Cost Allocation To: From: Maintenance Personnel Printing Developing Service department costs Maintenance Personnel Total $ 0 $ 0 $ $ 0The following information pertains to the Moline Facility for the month of May (all materials are added at the beginning of the process): Units Material Costs Beginning work in process 80,000 $ 34,000 Started in May 280,000 110,400 Units completed 230,000 Ending work in process 130,000 Required: Compute the cost per equivalent unit for materials using the FIFO method. (Round "Cost per equivalent unit" answer to 2 decimal places.) Total costs to be accounted for Cost per equivalent unit