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 − 846 752 3,102 labor-hours 399 − 378 1,323 department direct costs $ 11,000 $ 22,000 $ 27,000 $ 16,000

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.)