CH Woodbury Hospital has three service departments and three operating departments. Estimated cost and operating data for all departments in the hospital for the forthcoming quarter are presented in the table below: Total cost Meals served Square feet of space Files processed Service Departments Housekeeping Food Administrative Services Services Services $87,000 $301, 060 $249,020 800 5,000 13,000 6,500 Operating Departments General Laboratory Radiology Hospital $405, 900 $520, 500 $475,800 2,000 1,000 68,000 10,000 7,500 108,000 14,000 7,000 25,000 Total $2,039, 280 71,800 150,000 46,000 Service Department Housekeeping Services Food Services Administrative Services Allocation Bases Square feet of space Meals served Files processed All billing in the hospital is done through Laboratory, Radiology, or General Hospital. The hospital's administrator wants the costs of the three service departments allocated to these three billing centers. Required: Using Matrix Algebra, prepare the cost allocation desired by the hospital administrator. Include under each billing center the direct costs of the center, as well as the costs allocated from the service departments. Use an LA Matrix taken to the 4th power, Housekeeping Food Administrative Services Services Services $ 87.000 $ 301,060 $ 249.020 Laboratory $ 405.900 Radiology General Hospital 520,500 5 475,800 Departmental costs before allocations Allocations: Housekeeping Services costs Food Services costs Administrative Services costs Total costs after allocations