A physician practice has two services lines and an administrative group. The table below provides the revenues and expenses for each department. What will be the profit margin for Internal Medicine 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		$120,000	-120,000
Total	$1,000,000	$980,000	$80,000

a. None of these is correct.

b. 6.7%

c. 4.7%

d. 4.2%