A physician practice has two services lines and an administrative group. The table below provides the revenues and expenses for each department. How much of the administrative cost should be allocated to Pediatrics when revenue is used as the allocation basis? Revenue Expense Profit Internal Medicine $600,000 $500,000 $100,000 Pediatrics $400,000 $300,000 100,000 Administration Total $45,000 $120,000 -120,000 $1,000,000 $980,000 $80,000 $48,000 O $60,000 O None of these is correct.