Consider the following cost table

Overhead costs: Housekeeping costs 200,000

Final Cost center	Annual Direct Cost	Output	Square Feet
ICU	50000	100	1000
Coronary Care Unit	100000	20	2000

A. If all housekeeping costs have to be allocated to the ICU and Coronary Care Units, what fraction should be allocated to each?

B. What are the average costs per unit of output in the ICU and Coronary Care Units, ignoring overhead costs?

C. What are the average costs per unit of output in the ICU and Coronary Care Units, including overhead costs?