A healthcare organization provides two types of services: outpatient care and inpatient care. Using activity-based costing, allocate the following costs to each service line:

• Nursing salaries: $100,000, allocated based on hours worked (Outpatient: 2,000 hours, Inpatient: 3,000 hours)
• Administrative costs: $50,000, allocated based on the number of patients served (Outpatient: 500 patients, Inpatient: 1,000 patients)
• Facility costs: $200,000, allocated based on square footage (Outpatient: 10,000 sq. ft., Inpatient: 20,000 sq. ft.)

Calculate the total cost per patient for each service line. Discuss the implications of using ABC for cost allocation in healthcare organizations.