A hospital has a P100,000 expected utility bill this year. The Janitorial, Accounting, and Orderlies Departments are service functions to the Operating, Hospital Rooms, and Laboratories Departments. Floor space assigned to each department is:

Department........................................................................................ Square Footage

Janitorial................................................................................................ 1,000

Accounting............................................................................................ 2,000

Orderlies............................................................................................... 7,000

Operating.............................................................................................. 4,000

Hospital Rooms.................................................................................. 30,000

Laboratories........................................................................................ 6,000

................................................................................................... 50,000

Determine the total cost allocated to Operating, Hospital Rooms and Laboratories Departments assuming use of the Direct method