Category	Total	Maintenance	Administration	Clinic Workers
Square feet	10,000	2000	2000	6000
Paid Hours	400	60	40	300
Direct Costs		$800/Month	$100/Month	$2,000/Month

Suppose that a drug hotline in a clinic processes 10,000 calls per year at a direct cost of $24,000 per year. The clinic also generates Maintenance and Administrative Costs. Given the table above, estimate the total (per-month) per-call costs of the drug hotline portion of the clinicincluding overhead costsusing the simultaneous allocation method for the overhead.Allocate maintenance costs using square feet and administration costs using paid hours. Does this estimate reflect the marginal cost of the program or the average cost?