Central Medical Clinic (CMC) has two service departments - Building Services and Energy. CMC also has three operating departments - Pediatrics. Geriatrics and Surgery. CMC allocates the Building Services department costs on the basis of square metres and the Energy department costs on the basis of kilowatt hours. Pediatrics applies overhead based on the number of children seen. Geriatrics applles overhead based on the number of seniors seen. Surgery applies overhead based on the number of operations performed. The following table contains budgeted operating data for the upcoming year. Service Departments Operating Departments Building Services Energy Pediatrics | Geriatrics Surgery Overhead before allocation $300.000 $150.000 $105.000 $210.000 $550.000 Square metres 1.000 4.000 6.000 18.000 12.000 Kilowatt hours 5.000 10.000 5.500 7.700 8.800 Children 1.000 Seniors 2000 Operations 400 Requlred: Allocate service department costs to the operating departments using the step method. Allocate the Building Services department costs first. Calculate the predetermined overhead rate for each operating department. (8 marks) Enter negative numbers using a minus sign. Operating Departments Service Departments Building Services Energy $300,000 $150,000 Pediatrics | Geriatrics $105.000 $210,000 Surgery $350.000 Overhead before allocation Total after allocation Predetermined overhead rate 2. On the last day of the month, the operating departments at CMC saw 5 children, 12 seniors, and performed 18 operations. How much overhead would have been applied on the last day to each operating department? (3 marks) Pediatrics Geriatrics Surgery S Overhead applied $ T