Clerical Salaries	Administrative Salaries	Computer Services	Total Indirect Cost
Allocation Basis:	A	B	C
Indirect Cost to be Allocated	$56,000	$55,000	$80,000	$191,000
Allocated to:
Physical Therapy (PT)
Occupational Therapy (OT)
Speech Therapy (ST)
Proof Total	$56,000	$55,000	$80,000	$191,000

Allocation Key:

A= # Visits (Volume): PT=9,600/OT=4,000/ST=2,400/Total=16,000(16,000 x $3.50=$56,000)

B= Proportion of Direct Costs: PT=60%/OT=25%/ST=15%/Total =100%(%x$55,000)

C= #Computers in Service: PT=10/OT=3/ST=3/Total = 16 (16x$5,000 each = $80,000)

Worksheet #2

Rehab Cost Centers	Direct Cost	Indirect Cost	Total
Physical Therapy
Occupational Therapy
Speech Therapy
Total	$750,000	$191,000	$941,000

Note: Direct Cost proportions, rounded, are as follows:

PT=60%/OT=25%/ST=15%/Total = 100%