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11. Behrend Clinic uses the direct method to allocate service department costs to operating departments. The clinic has two service departments, Personnel and Support, and

11. Behrend Clinic uses the direct method to allocate service department costs to operating departments. The clinic has two service departments, Personnel and Support, and two operating departments, Prenatal and Pediatrics.

Service Departments Operating Department
Personnel Support Prenatal Pediatrics
Departmental costs $35,910 $45,220 $109,620 $298,760
Employee hours 5,000 1,000 10,000 17,000
Space occupied 3,000 2,000 28,000 6,000

Personnel Department costs are allocated on the basis of employee hours and Support Department costs are allocated on the basis of space occupied in square feet. The total Pediatrics Department cost after the allocations of service department costs is closest to:

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