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:
$$
\begin{array}{|c|c|c|c|c|}
\hline \text { } & \text { Maintenance}& \text { Personnel }& \text { Printing}&\text { Developing} \\
\hline \text { Machine-hours ........... } & - & 1,000 & 1,000 & 3,000 \\
\hline \text { Labor-hours } & 500 & - & 500 & 2,000 \\
\hline \text { Department direct costs.... } & \$ 15,000 & \$ 36,000 & \$ 45,000 & \$ 30,000 \\
\hline
\end{array}
$$
Required
Use the direct method to allocate these service department costs to the operating departments.