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 developing machine-hours — 1,200 1,200 3,600 labor-hours 650 — 650 2,600 department direct costs $ 3,000 $ 13,000 $ 14,400 $ 11,500 required: use the direct method to allocate these service department costs to the operating departments. (negative amounts should be indicated by a minus sign. do not round intermediate calculations.)