15 Northern Medical Clinic (CMC) has two service departments Enerty and Building Services NMC has the operating departments Pediatrics, Geriatrics and Surgery. NMC allocates the cost of Energy on the basis of kilowatt hours and Building Services on the banks o que metres. Pediatrics applies Overhead based on the number of children seen, Geriatrics based on the number of seniors seen und wery hard the number of operations performed. The following table contains budgeted operating data for the upcoming year: Service Departments Operating Departments 6 Overhead before allocation 7 Kilowatt hours 3 Square metres 3 Children Seniors Operations Enersy $500.000 5,000 1,000 Building Services $250,000 10,240 4,000 Pediatrics $775,000 5,440 5,400 2.500 Geriatrics $600,000 7,680 18,000 Surgery $1,000,000 8,640 12.600 2,000 1,000 1. Allocate service department costs to the operating departments using the step method. Allocate the energy department costs first. Calculate the predetermined overhead rate for each operating department. (8 marks) You may not need to use all the highlighted cells. 1. Allocate service department costs to the operating departments using the step method. Allocate the energy department costs first. 14 Calculate the predetermined overhead rate for each operating department. (8 marks) You may not need to use all the highlighted cells. Use this table to calculate the allocation percentares 5 Service Departments Building Energy Services B Building Services allocation percentages e Building Services allocation percentages Operating Departments Pediatrics Geriatries Surgery Total Use this table to allocate the costs and calculate the predetermined overhead rates Service Departments Operating Departments Building Energy Services Pediatrics Geriatrics Surgery $250,000 $775,000 $500,000 $600,000 $1,000,000 Budgeted overhead before allocation Allocation of Building Services costs Total $3,125 Budgeted overhead after allocation Allocation of Energy costs MO SM 3 New WORK 932 B3 Predetermined overhead rates 5 2. During a recent week, the operating departments at NMC saw 48 children, 38 seniors, and performed 19 operations. How much overhead would have been applied during the last month to each operating department? (3 marks) Pediatrics Geriatrics Surpery > MC SM3 New