8 INPUT DATA 10 Revenues 11 12 13 Adult Medicine 14 Obstetrics 15 Pediatrics Total revenues $ 12.000.000 6,000,000 2.000 ODO $ 20,000,000 18 Direct Costs 20 Patient Series Departments 21 Adult Medicine 22 Obstetrics 3.600.000 23 Pediatrics 1.200.000 24 Subtotal $ 10.800.000 25 Support Departe 26 Administration 1 000 000 27 Facilities 4.400000 28 Finance 180dddd 29 Subtotal MS71200.000 30 Total costs $ 18.000.000 Ready Allocation Matrix Services 5 Provided to Percentage of Services Provided by Administration Facilities Finance 5% 5% 7 Administration 8 Facilities 9 Finance 0 Adult Medicine 11 Obstetrics 12 Pediatriacs 43 Total 10% 55% 50% 25% 20% 15% 20% 100% 100% 44 45 46 47 48 ALLOCATION CALCULATIONS 49 50 PART 1 51 DIRECT METHOD: 52 Obstetrics Adult Medicine $ 437,500 53 Administration allocation 54 Facilities allocation 55 Finance allocation 56 Total Patient Service Pediatrics Total $ 1,000,000 4,400,000 300,000 1,800,000 $ 7.200,000 517,647 57 58 PART 2 59 STEP-DOWN METHOD: Patient Servi Obstetrics, a 60 Obstetrics Pediatrics Forx, no amount should be entered Administration Facilities Finance X $ 100,000 $ 100,000 X 473.684 Adult Medicine $ 350,000 Patient Service Total $ 800,000 4,026,316 2.373,684 7.200.000 61 Administration allocation 62 Facilities allocation 63 Finance allocation 64 Total 473.684 395.614 65 66 REVIEW PURPOSES ONLY NO WORK REQUIRED