Assume that Wellness and Rehabilitation Associates has four departments: Physical and Occupational Therapy, Nutrition, Administration, Facilities and

Maintenance.

The support departments have a total overhead $($indirect$)$ cost of $$450,000.$

The number of patient visits to the patient services departments are:

Physical and Occupational Therapy $=10,000$

Nutrition $=5,000$ visits

The annual direct cost to the patient services departments are:

Physical and Occupational Therapy $=$$$2,500,000$

Nutrition $=$$$600,000$

The annual total charges billed by the patient services departments are:

Physical and Occupational Therapy $=$$$3,750,000$

Nutrition $=$$$1,000,000$

What are the Service Overhead Costs to the Nutrition department using the Cost$-$to$-$Charge Ratio $($CCR$)$ method?