COST ALLOCATIONS: UTILITIES based on square footage of each department ADMINISTRATION based on direct costs LABORATORY based on tests. Use the information in the DATA CHART below to perform Calculations 1, 2, and 3. Square Footage Direct Lab Tests Expenses Utilities $ 200,000 Administration 2,000 500,000 Laboratory 2,000 625,000 Day-op Suite 3,000 1,400,000 4,000 Cystoscopy 1,500 350,000 500 Endoscopy 1,500 500 300,000 Total 10,000 $3,375,000 5,000 2 You will be completing the COST ALLOCATION Table below. 3 4 COST ALLOCATION FACTS: F G Total Square Footage is 10,000 Total Direct Expenses are $3,375,000 Total Lab Tests are 5,000