Complete the Cost Allocation Spreadsheet using the step-down method

Memorial Hospital has three support departments and four patient services departments.
The direct costs to each of the support departments are
		Allocation Rate
General Administration	$3,500,000	?
Facilities	$6,000,000	?
Financial Services	$1,500,000	?
Department	Patient Services Revenue	Space (Square Feet)	Housekeeping Labor Hours	Salary Dollars
Support:
General Administration	$-?	5,000	5,000	$1,500,000
Facilities	$-?	25,000	9,500	$3,000,000
Financial Services	$-?	4,000	3,500	$1,250,000
Total	$-?	34,000	18,000	$5,750,000
Patient Services:
Routine Care	$45,000,000	250,000	150,000	$17,000,000
Intensive Care	$25,000,000	90,000	125,000	$8,500,000
Diagnostic Services	$9,500,000	125,000	65,000	$5,300,000
Other Services	$8,000,000	110,000	55,000	$5,000,000
Total	$87,500,000	575,000	395,000	$35,800,000
Grand Total	$87,500,000	609,000	413,000	$41,550,000
Assume that the hospital uses salary dollars as the cost driver for general administration, housekeeping labor hours as the cost driver for facilities,
and patient services revenue as the cost driver for financial services. (The majority of the costs of the facilities department stem from the provision of
housekeeping services.)
	Facilities	Financial Services	RC	IC	DS	Other	TOTAL
G&A	?	?	?	?	?	?	?
Facilities	?	?	?	?	?	?	?
Financial Services	?	?	?	?	?	?	?