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 Printing Developingthe employees in each The following data appear in the company records for the current period Maintenance Personne Printing Developin I IL000 l I 1000 l I 3000 Machine-hours i 500 i i I I 500 l I 2000 l Labor-hours S 5.000 S2000 B15 000 I 810000 Department direct costs 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. Maintenance Personnel Printing Developing Service department costs Maintenance Personnel 0 3,000 0 Total costs allocated what is
Machine-hours — 1,000 1,000 3,000
Labor-hours 500 — 500 2,000
Department direct costs $ 5,000 $ 12,000 $ 15,000 $ 10,000
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.)