1. Look for a healthcare organization online. o It can be a hospital, clinic, or other medical service provider. 2. Look at the website to see the departments in the organization. 3. Evaluate whether the departments are likely to be service departments or revenue-producing departments. 4. Write a professional email to staff explaining and justifying your allocation decision. a. How are you allocating cafeteria costs across the various departments and why? b. If allocating cafeteria costs to revenue departments, what allocation base might you choose and why? (Patient beds? Square footage of the department? Number of employees in the department?) c. Be sure to mention the departments since your peers will not know this information