Based on the table below calculate the cost for patient X using the ratio of cost to charge method

				Billed	Calculated
Department	Charges	Cost	RCC	Charges	Cost
Med/Surg	$42,000,000	$14,000,000	________	$14,000	________
ICU	$10,000,000	$4,000,000	________	0	________
OR	$15,000,000	$6,000,000	________	$5,000	________
Respiratory therapy	$2,000,000	$1,000,000	________	$500	________
Rehab therapy	$5,000,000	$2,000,000	________	$2,000	________
Clinical Lab	$7,000,000	$2,000,000	________	$2,000	________
Radiology	$8,000,000	$3,000,000	________	$1,000	________
Pharmacy	$9,000,000	$3,000,000	________	$1,500	________
Cardiology	$3,000,000	$2,000,000	________	$1,000	________
Total Direct Cost	$101,000,000	$37,000,000		$27,000	________
Indirect cost (66.7% of direct cost, i.e., 40% of total cost)					________
Total cost patient X					________