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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 462 352 $12,000 462 280 $28.000 2,376 1,502 S21,000 Department direct costs S22.000 Required: Allocate the service department costs using (Matric 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.) Cost Allocation To: From: 12,00022,000S 3,080 3.080 18,160 S 3,080 3.080 Total 28,180S