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Blue Spruce's Medical operates three support departments and two operating units, Surgery and ER . The support departments are allocated based on the hours used.

Blue Spruce's Medical operates three support departments and two operating units, Surgery and ER. The support departments are allocated based on the hours used. The cost of operating the accounting (acct), administration (admin), and human resources (HR) departiments is $272600,$15800, and $59400, respectively. Information on the hours used are as follows:
\table[[,Acct,Admin,HR,Surgery,ER],[Hours in Acct,,20,48,360,220],[Hours in Admin,16,,8,120,80],[Hours in HR,8,4,,65,130]]
What are the total costs allocated to the ER department from the supporting departments? (Do not round the intermediate calculations.)
$199987.
$212460.
$0.
$186182.
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