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3. The following data pertain to question 3 and 4. St. Benedict's Hospital has three support departments and four patient services departments. The direct costs to each support department are: General Administration $2,000,000 Facilities 5,000,000 Financial Services 3,000,000 Selected data for the three support and four patient services departments are as follows: Patient Services Space (Square Feet) Housekeeping (Labor Hours) Salary ($) Department Revenue Support General Administration 10,000 2,000 $ 1,500,000 Facilities 20,000 5,000 3,000,000 Financial services 15,000 3,000 2,000000 Total 45,000 10,000 $ 6,500,000 Patient Services 400,000 150,000 $ 12,000,000 Routine Care Intensive Care $ 30,000,000 4,000,000 40,000 30,000 5,000,000 Diagnostic Care 6,000,000 60,000 15,000 6,000,000 10,000,000 100,000 25,000 7,000,000 Other Services Total $ 50,000,000 600,000 220,000 $ 30,000,000 Grand Total $ 50,000,000 645,000 230,000 $36,500,000 Assume that the hospital uses the direct method for cost allocation. Furthermore, the cost driver for General Administration and Financial Services is patient services revenue, while the cost driver for Facilities is space usage. a) What are the appropriate allocation rates? b) Allocate the hospital's overhead costs to the patient services departments