Allocating Shared Costs:

Assume that you are a cost accountant at Basic Hospital. You have received the following e-mail.

From: TheController@BasicHospital.com

To: CostAccountant@BasicHospital.com

Hello!

In the past we have used the direct method to allocate service department costs to our revenue-producing departments; however, I just attended a conference where one of the presenters demonstrated how the step method can produce significantly different departmental cost calculations. I don't know how much it would matter at Basic if we used the step-down method, but this person at the conference had me convinced that it could matter quite a bit.

As soon as I got back from the conference I got into the system and downloaded the attached summary reports (tab-delimited) needed to allocate costs from supporting departments to the producing departments for 2020. Please put together a report that shows the allocation using each method (direct and step) as well as a table that shows the differences (totals and as a percentage of support dept. cost) across the two allocation methods. For the step method, let's first allocate the departments that provide the most service to other support departments. Also, let's use the 12-month average of FTEs and square footage for assignments where applicable. Otherwise, use the annual totals. Finally, please show me the differences for each department manager, as I'd like to know who will be affected the most if we switch to the step method.

Thank you cost accountant!

The Controller

Upload the following files to complete this assignment:

(1) A Microsoft Excel workbook named "allocation". The workbook should have 3 worksheets labeled "Direct," "Step," and "Differences." The worksheets will contain the schedules used to allocate the cost from the support departments to the producing departments in the first two worksheets. In the third worksheet, summarize the differences between the two methods by department and manager. In addition, the workbook will also have one or more additional worksheets that are used to hold the source data (i.e., the information in the files attached to this assignment) and perform interim calculations. Name worksheets that hold source data "sourcedata1," "sourcedata2," and "sourcedata3." Worksheets that contain interim calculations should be named "calc1," "calc2," and so on. The worksheets should be organized in the following order: Direct, Step, Differences, calc worksheets, source data worksheets.

(2) A PDF report that incorporates all 3 tables from the "Direct," "Step," and "Differences" worksheets (in this order). After each allocation schedule, provide a written description of the schedule that explains the allocation technique and how it is applied at Basic Hospital to arrive at cost by the department. After the "Differences" table, explain why the differences occur, using the department with the biggest difference as an example.

Data:

Support Dept. Allocation base Medical Records Total Nursing Hours Accounting Total Direct Cost General Services Square Footage Human Resources Total FTES Patient Accounts Total Patient Revenue Department Dpt Current Dept. Manager Medical Records 06-1000 Cohen Accounting 06-1001 Dillon General Services 06-1002 Blasco Human Resources 06-1003 Smith Patient Accounts 06-1004 Cohen Urology 02-1005 Kline Orthopaedics 02-1006 Dreyfus Opthamology 02-1007 Kramer Oncology 02-1008 James Obstetrics 02-1009 Plammot Neurology 02-1010 Barnes Maternity 02-1011 Plammot Intensive Care Unit 02-1012 Wellston General Surgery 02-1013 Piedmont Gastroenterology 02-1014 Rax Cardiology 02-1015 Jills Burn Center 02-1016 Cordona Emergency 02-1017 Jackson Direct Cost Year 03 05 04 01 06 02 04 02 09 01 05 07 08 07 09 06 sq. footage 2020 4000 2020 4000 2020 4000 2020 4000 2020 4000 2020 4000 2020 1800 2020 1800 2020 4000 2020 4000 2020 4000 2020 1800 2020 4000 2020 4000 2020 4000 2020 4000 2020 4000 2020 4000 2020 1800 2020 4000 2020 1800 FTES 19 17 19 20 16 18 13 13 13 15 13 13 14 13 13 14 13 14 13 13 11 12 06 11 05 14 01 08 Dpt Month 02-1017 02-1017 02-1017 02-1017 02-1017 02-1017 02-1014 02-1014 02-1011 02-1011 02-1011 02-1014 02-1017 02-1011 02-1017 02-1011 02-1011 02-1017 02-1014 02-1017 02-1014 02-1014 02-1014 02-1011 02-1015 02-1017 02-1011 02-1015 02-1016 02-1011 02-1017 02-1011 02-1014 02-1012 02-1015 02-1012 02-1011 02-1011 02-1015 02-1012 02-1016 02-1015 02-1015 02-1014 02-1014 02-1014 02-1012 12 12 14 11 12 12 10 11 14 10 10 10 08 07 12 04 07 02 Nursing Hours Total Patient Revenue 23484 4,203,636 1345163.52 21624 3,849,072 1308684.48 24168 3,746,040 1273653.6 22800 4,058,400 1217520 18432 3, 244,032 1102970.88 21600 3,650,400 1095120 17160 2,900,040 1015014 16380 2,882,880 1009008 17004 2,873,676 1005786.6 19080 2,919, 240 963349.2 16536 2,943,408 941890.56 15600 2,776,800 916344 17472 2,550,912 892819.2 15288 2,751,840 880588.8 17004 2,584,608 878766.72 15960 2,729,160 873331.2 16848 2,813,616 872220.96 16128 2548224 840913.92 15912 2,530,008 834902.64 15912 2,354,976 824241.6 16800 2,553,600 817152 1. 80 2,421,360 799048.8 15552 2,659,392 797817.6 17808 2,528,736 783908.16 13596 2,338,512 771708.96 13824 2,294,784 757278.72 13392 2,142,720 749952 12720 2,136,960 747936 13992 2322672 743255.04 15120 2,313, 360 740275.2 16380 2, 293, 200 733824 15288 2,415,504 724651.2 14388 2,258,916 722853.12 13200 2,296,800 712008 12840 2, 144, 280 707612.4 14124 2344584 703375.2 12960 2060640 700617.6 14508 2,031, 120 690580.8 11880 1,960,200 686070 11880 2,007,720 682624.8 12480 1,996,800 678912 11760 2,116,800 656208 11880 1,983,960 654706.8 13968 1,983,456 634705.92 13068 1,829,520 622036.8 11880 1912680 612057.6 9936 1,768,608 601326.72 15 14 09 11 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 09 04 12 1800 4000 2900 4000 4000 2900 1800 4000 4000 4000 1800 2000 2900 2000 4000 4000 2900 2000 1800 2900 2900 1800 1800 1800 2000 12 03 03 08 11 08 06 03 11 12 05 10 10 11 12 13 9 9 10 10 10 12 11 11 9 10 07 02 09 06 12 01 10 9 10 10 9 10 9 11 10 10 11 01 05 06 10 05 09 01 12 02 05 10 07 07 9 9 9 8 8 10 9 9 9 8 8 9 8 10 9 11 10 02-1012 02-1013 02-1015 02-1015 02-1008 02-1015 02-1015 02-1012 02-1016 02-1013 02-1012 02-1016 02-1016 02-1014 02-1015 02-1008 02-1008 02-1008 02-1016 02-1008 02-1008 02-1008 02-1012 02-1015 02-1013 02-1013 02-1012 02-1008 02-1012 02-1016 02-1008 02-1012 02-1013 02-1013 02-1008 02-1008 02-1013 02-1013 02-1008 02-1013 02-1016 02-1016 02-1013 02-1016 02-1012 02-1016 02-1013 02-1005 02-1005 12 06 06 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2000 1200 2900 2900 2500 2900 2900 2000 1800 1200 2000 1800 1800 1800 2900 2500 2500 2500 1800 2500 2500 2500 2000 2900 1200 1200 2000 2500 2000 1800 2500 2000 1200 1200 2500 2500 1200 1200 2500 1200 1800 1800 1200 1800 2000 1800 1200 2500 2500 11280 11016 12000 11760 10476 12120 11124 11520 10908 10476 11448 9600 10176 11040 11664 11124 10908 9984 10272 11772 9696 11040 9828 11160 8736 9936 9828 10044 10044 9696 9600 9696 11124 9828 8640 9936 9216 8736 8736 8928 9216 9216 8904 7896 9984 9120 9216 7344 7812 1,714,560 600096 1,751, 544 595524.96 1,908,000 591480 1,893,360 586941.6 1,676,160 586656 1721040 585153.6 1,668,600 584010 1,762,560 581644.8 1,930,716 579214.8 1,791, 396 573246.72 1,785,888 571484.16 1,593,600 557760 1,628,160 553574.4 1,622,880 551779.2 1,796, 256 538876.8 1,579,608 537066.72 1,614,384 532746.72 1557504 529551.36 1,509,984 528494.4 1,648, 080 527385.6 1,502,880 526008 1,633,920 522854.4 1,670,760 517935.6 1,618,200 517824 1476384 516734.4 1,609,632 515082.24 1,552,824 512431.92 1,596,996 511038.72 1,647,216 510636.96 1,570,752 486933.12 1,430,400 486336 1,609,536 482860.8 1,590,732 477219.6 1,444,716 476756.28 1,442,880 476150.4 1,530,144 474344.64 1,391,616 473149.44 1,432,704 472792.32 1,380, 288 469297.92 1,321,344 462470.4 1,428,480 457113.6 1,456,128 451399.68 1,362,312 449562.96 1,334,424 440359.92 1,467,648 440294.4 1,331,520 439401.6 1,299,456 428820.48 1,285,200 424116 1,210,860 423801 8 9 08 04 09 11 9 9 9 8 8 8 03 09 10 03 04 04 05 02 03 04 03 9 8 8 8 8 8 8 7 7 8 8 8 6 7 02 08 02 01 08 01 02 10 07 06 07 03 02 06 11 39 7 34 37 7 31 0 7812 0 0 8064 08 09 5 5 5 576 06-1004 02-1016 06-1004 06-1004 02-1005 06-1004 02-1005 02-1006 02-1006 02-1006 02-1013 02-1005 02-1005 06-1004 02-1006 02-1006 06-1004 06-1004 02-1006 02-1006 02-1005 02-1006 02-1005 02-1007 02-1005 02-1005 06-1004 02-1005 02-1006 06-1004 02-1006 02-1006 02-1007 02-1005 02-1007 02-1010 02-1007 02-1007 02-1006 02-1010 02-1010 02-1007 02-1010 02-1010 02-100 02-1010 02-1007 02-1010 02-1997 01 04 08 03 01 06 01 09 02 07 10 03 05 06 09 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 4500 1800 3500 3500 2500 3500 2500 2000 2000 2000 1200 2500 2500 3500 2000 2000 3500 3500 2000 2000 2500 2000 2500 1500 2500 2500 3500 2500 2000 4500 2000 2000 1500 2500 1500 1300 1500 1500 2000 1300 1300 1500 1300 1300 5 7 6 5 32 5 5 30 36 5 5 5 5 5 4 5 5 34 5 5 35 5 5 4 5 4 415311 1,171, 800 410130 406334 386317 1,177,344 376750.08 368404 1,121, 040 358732.8 1,111,800 355776 1,016,400 355740 1,017,360 345902.4 1,143,744 343123.2 1,063, 296 340254.72 970,200 339570 339040 987,540 335763.6 979,440 333009.6 326040 324396 981,960 324046.8 1,020,780 316441.8 1,013,760 314265.6 1,029,600 308880 931,200 307296 890,400 302736 968, 220 300148.2 908, 040 299653.2 293930 852,000 289680 820,620 287217 286650 923,520 286291.2 886,080 283545.6 855, 360 282268.8 909,480 281938.8 824, 112 280198.08 838,656 276756.48 779,760 272916 791, 040 268953.6 864,900 268119 824, 160 263731.2 780,576 257590.08 856,800 257040 731,808 256132.8 784,800 251136 805728 249775.68 768,000 245760 743, 808 245456.64 790,224 244969.44 698.880 244608 11 6480 6540 6600 6480 7728 7488 6600 0 6540 6360 0 0 5880 6420 5760 6240 5820 5088 5940 5640 0 6000 5820 0 6240 6240 5280 6360 4656 4992 4560 4944 5580 4848 4512 4896 4752 5232 5232 4800 4992 4848 4992 08 12 04 11 05 12 08 07 4 09 01 04 10 10 4 4 5 4 11 4 4 4 4 05 07 07 10 12 06 11 09 83 4 4 2020 2020 2020 2020 1300 1500 1300 1500 4 4. 04 32 4 12 4 0 4944 4560 4464 4848 4 4 33 4 4320 4800 4 4800 0 0 4320 03 01 05 05 02 08 03 04 05 11 12 09 02 10 10 04 12 08 07 08 08 10 06 12 08 04 04 0 06-1004 02-1010 02-1010 02-1007 02-1007 06-1004 02-1010 02-1010 06-1002 02-1010 06-1002 06-1002 06-1004 06-1002 02-1007 06-1002 06-1003 06-1002 06-1002 06-1000 02-1009 06-1003 06-1002 06-1000 06-1002 02-1009 02-1009 02-1009 06-1000 02-1009 02-1009 02-1009 06-1000 06-1000 06-1002 02-1009 02-1009 06-1003 02-1009 06-1002 02-1009 06-1002 06-1000 06-1003 06-1003 06-1003 02-1009 06-1003 06-1003 2568 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 3500 1300 1300 1500 1500 3500 1300 1300 4000 1300 4000 4000 4500 4000 1500 4000 3000 4000 4000 2500 2300 3000 4000 2500 4000 2300 2300 2300 2500 2300 2300 2300 2500 2500 4000 2300 2300 3000 2300 4000 2300 4000 2500 3000 3000 3000 2300 3000 3000 20 4 20 22 33 22 4 20 15 20 24 14 2 13 20 13 19 2 2 2 13 2 2 2 13 13 19 2 2 12 2 0 0 0 2568 2592 2352 242176 781152 242157.12 738,720 236390.4 736,560 235699.2 732, 048 234255.36 230736 695,520 229521.6 715,200 228864 228780 724,800 217440 217320 207746 190938 189772 604,800 187488 179060 169005 168900 156432 151830 428,856 150099.6 149032 144440 141024 138738 431424 138055.68 417,312 137712.96 423, 360 135475.2 134004 401,280 132422.4 387,840 131865.6 385,560 131090.4 128869 125385 123595 372,480 122918.4 395,136 122492.16 122352 406, 296 121888.8 116940 377, 208 116934.48 112840 109018 107184 105795 105098 341,280 102384 101695 100704 11 05 09 02 12 07 02 01 05 10 2640 2424 2520 0 40 0 2328 2352 0 2376 02 20 2232 03 01 01 04 12 2 20 14 12 15 0 0 0 09 14 2160 06 06 01 2 11 12 0 01 11 02 07 11 03 03 12 16 12 14 14 12 12 0 05 14 0 06-1003 06-1003 06-1003 06-1000 06-1000 06-1003 06-1000 06-1000 06-1000 06-1000 06-1001 06-1001 06-1003 06-1001 06-1001 06-1001 06-1001 06-1001 06-1001 06-1001 06-1001 06-1001 06-1001 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 06 09 11 12 07 10 04 05 01 3000 3000 3000 2500 2500 3000 2500 2500 2500 2500 2000 2000 3000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 0 100704 95856 92208 87808 84896 79560 77424 75726 74886 74152 66708 66054 63072 58842 52135 50585 48930 43975 38925 29895 29830 29005 27120 0 14 13 6 6 12 6 5 5 5 5 5 5 5 5 5 0 06 0 0 07 03 09 08 02 0 Support Dept. Allocation base Medical Records Total Nursing Hours Accounting Total Direct Cost General Services Square Footage Human Resources Total FTES Patient Accounts Total Patient Revenue Department Dpt Current Dept. Manager Medical Records 06-1000 Cohen Accounting 06-1001 Dillon General Services 06-1002 Blasco Human Resources 06-1003 Smith Patient Accounts 06-1004 Cohen Urology 02-1005 Kline Orthopaedics 02-1006 Dreyfus Opthamology 02-1007 Kramer Oncology 02-1008 James Obstetrics 02-1009 Plammot Neurology 02-1010 Barnes Maternity 02-1011 Plammot Intensive Care Unit 02-1012 Wellston General Surgery 02-1013 Piedmont Gastroenterology 02-1014 Rax Cardiology 02-1015 Jills Burn Center 02-1016 Cordona Emergency 02-1017 Jackson Direct Cost Year 03 05 04 01 06 02 04 02 09 01 05 07 08 07 09 06 sq. footage 2020 4000 2020 4000 2020 4000 2020 4000 2020 4000 2020 4000 2020 1800 2020 1800 2020 4000 2020 4000 2020 4000 2020 1800 2020 4000 2020 4000 2020 4000 2020 4000 2020 4000 2020 4000 2020 1800 2020 4000 2020 1800 FTES 19 17 19 20 16 18 13 13 13 15 13 13 14 13 13 14 13 14 13 13 11 12 06 11 05 14 01 08 Dpt Month 02-1017 02-1017 02-1017 02-1017 02-1017 02-1017 02-1014 02-1014 02-1011 02-1011 02-1011 02-1014 02-1017 02-1011 02-1017 02-1011 02-1011 02-1017 02-1014 02-1017 02-1014 02-1014 02-1014 02-1011 02-1015 02-1017 02-1011 02-1015 02-1016 02-1011 02-1017 02-1011 02-1014 02-1012 02-1015 02-1012 02-1011 02-1011 02-1015 02-1012 02-1016 02-1015 02-1015 02-1014 02-1014 02-1014 02-1012 12 12 14 11 12 12 10 11 14 10 10 10 08 07 12 04 07 02 Nursing Hours Total Patient Revenue 23484 4,203,636 1345163.52 21624 3,849,072 1308684.48 24168 3,746,040 1273653.6 22800 4,058,400 1217520 18432 3, 244,032 1102970.88 21600 3,650,400 1095120 17160 2,900,040 1015014 16380 2,882,880 1009008 17004 2,873,676 1005786.6 19080 2,919, 240 963349.2 16536 2,943,408 941890.56 15600 2,776,800 916344 17472 2,550,912 892819.2 15288 2,751,840 880588.8 17004 2,584,608 878766.72 15960 2,729,160 873331.2 16848 2,813,616 872220.96 16128 2548224 840913.92 15912 2,530,008 834902.64 15912 2,354,976 824241.6 16800 2,553,600 817152 1. 80 2,421,360 799048.8 15552 2,659,392 797817.6 17808 2,528,736 783908.16 13596 2,338,512 771708.96 13824 2,294,784 757278.72 13392 2,142,720 749952 12720 2,136,960 747936 13992 2322672 743255.04 15120 2,313, 360 740275.2 16380 2, 293, 200 733824 15288 2,415,504 724651.2 14388 2,258,916 722853.12 13200 2,296,800 712008 12840 2, 144, 280 707612.4 14124 2344584 703375.2 12960 2060640 700617.6 14508 2,031, 120 690580.8 11880 1,960,200 686070 11880 2,007,720 682624.8 12480 1,996,800 678912 11760 2,116,800 656208 11880 1,983,960 654706.8 13968 1,983,456 634705.92 13068 1,829,520 622036.8 11880 1912680 612057.6 9936 1,768,608 601326.72 15 14 09 11 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 09 04 12 1800 4000 2900 4000 4000 2900 1800 4000 4000 4000 1800 2000 2900 2000 4000 4000 2900 2000 1800 2900 2900 1800 1800 1800 2000 12 03 03 08 11 08 06 03 11 12 05 10 10 11 12 13 9 9 10 10 10 12 11 11 9 10 07 02 09 06 12 01 10 9 10 10 9 10 9 11 10 10 11 01 05 06 10 05 09 01 12 02 05 10 07 07 9 9 9 8 8 10 9 9 9 8 8 9 8 10 9 11 10 02-1012 02-1013 02-1015 02-1015 02-1008 02-1015 02-1015 02-1012 02-1016 02-1013 02-1012 02-1016 02-1016 02-1014 02-1015 02-1008 02-1008 02-1008 02-1016 02-1008 02-1008 02-1008 02-1012 02-1015 02-1013 02-1013 02-1012 02-1008 02-1012 02-1016 02-1008 02-1012 02-1013 02-1013 02-1008 02-1008 02-1013 02-1013 02-1008 02-1013 02-1016 02-1016 02-1013 02-1016 02-1012 02-1016 02-1013 02-1005 02-1005 12 06 06 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2000 1200 2900 2900 2500 2900 2900 2000 1800 1200 2000 1800 1800 1800 2900 2500 2500 2500 1800 2500 2500 2500 2000 2900 1200 1200 2000 2500 2000 1800 2500 2000 1200 1200 2500 2500 1200 1200 2500 1200 1800 1800 1200 1800 2000 1800 1200 2500 2500 11280 11016 12000 11760 10476 12120 11124 11520 10908 10476 11448 9600 10176 11040 11664 11124 10908 9984 10272 11772 9696 11040 9828 11160 8736 9936 9828 10044 10044 9696 9600 9696 11124 9828 8640 9936 9216 8736 8736 8928 9216 9216 8904 7896 9984 9120 9216 7344 7812 1,714,560 600096 1,751, 544 595524.96 1,908,000 591480 1,893,360 586941.6 1,676,160 586656 1721040 585153.6 1,668,600 584010 1,762,560 581644.8 1,930,716 579214.8 1,791, 396 573246.72 1,785,888 571484.16 1,593,600 557760 1,628,160 553574.4 1,622,880 551779.2 1,796, 256 538876.8 1,579,608 537066.72 1,614,384 532746.72 1557504 529551.36 1,509,984 528494.4 1,648, 080 527385.6 1,502,880 526008 1,633,920 522854.4 1,670,760 517935.6 1,618,200 517824 1476384 516734.4 1,609,632 515082.24 1,552,824 512431.92 1,596,996 511038.72 1,647,216 510636.96 1,570,752 486933.12 1,430,400 486336 1,609,536 482860.8 1,590,732 477219.6 1,444,716 476756.28 1,442,880 476150.4 1,530,144 474344.64 1,391,616 473149.44 1,432,704 472792.32 1,380, 288 469297.92 1,321,344 462470.4 1,428,480 457113.6 1,456,128 451399.68 1,362,312 449562.96 1,334,424 440359.92 1,467,648 440294.4 1,331,520 439401.6 1,299,456 428820.48 1,285,200 424116 1,210,860 423801 8 9 08 04 09 11 9 9 9 8 8 8 03 09 10 03 04 04 05 02 03 04 03 9 8 8 8 8 8 8 7 7 8 8 8 6 7 02 08 02 01 08 01 02 10 07 06 07 03 02 06 11 39 7 34 37 7 31 0 7812 0 0 8064 08 09 5 5 5 576 06-1004 02-1016 06-1004 06-1004 02-1005 06-1004 02-1005 02-1006 02-1006 02-1006 02-1013 02-1005 02-1005 06-1004 02-1006 02-1006 06-1004 06-1004 02-1006 02-1006 02-1005 02-1006 02-1005 02-1007 02-1005 02-1005 06-1004 02-1005 02-1006 06-1004 02-1006 02-1006 02-1007 02-1005 02-1007 02-1010 02-1007 02-1007 02-1006 02-1010 02-1010 02-1007 02-1010 02-1010 02-100 02-1010 02-1007 02-1010 02-1997 01 04 08 03 01 06 01 09 02 07 10 03 05 06 09 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 4500 1800 3500 3500 2500 3500 2500 2000 2000 2000 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