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Columbus Clinical Services (a multispecialty group practice) has three support departments, Administration, Housekeeping and Finance, and three patient services departments, Medicine, Surgery and Pharmacy. Administration

Columbus Clinical Services (a multispecialty group practice) has three support departments, Administration, Housekeeping and Finance, and three patient services departments, Medicine, Surgery and Pharmacy. Administration provides the most services to other departments followed by Housekeeping and then Finance. The results of a step-down cost allocation for Cherry Community Hospital are presented below:
Administration Costs Allocated to:
Housekeeping$2,000
Finance$1,000
Medicine$4,000
Surgery$5,000
Pharmacy$2,000
Housekeeping Costs Allocated to:
Finance$1,000
Medicine$4,500
Surgery$8,000
Pharmacy$2,500
Finance Costs Allocated to:
Medicine$7,000
Surgery$9,000
Pharmacy$3,000
Given the information above, what were total direct costs (the original cost pool) for the Finance Department?
$21,000
$17,000
$19,000
$14,000
$16,000

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