ABC medical care service in Dekalb Illinois with Hand surgery, Pulmonary Care, NeuroCare, plus other departments. Each department has 2 main doctors, two nurses, and one receptions. However, they occupy different sq footage in the building, #50,000 sq feet.

The volume per department is very different; and the value of each for services for each department can be very different. Rach department has a common overhead rate per sq feet to total building sq ft. The total sq feet for the building is #50,000. The cost common to this building is $1,000,000.

What might be the allocation method for this common overhead cost?