Departmental Summary

Department	Patient Services	Square Feet	Labor Hours	Salary Dollars
A	$5,000.000.00	10,000	3,500	$1,750,000.00
B	$2,000,000.00	2,000	1,200	$ 650,000.00
C	$1,000,000.00	1,000	600	$ 310,000.00
Total
				$2,710,000.00

Overhead Allocation

Department	Cost Pool (total cost)	Cost Driver	Total utilization	Allocation rate ???????
Accounting	$1,400,000.00	Patient Services
Finance	$1,600,000.00	Square Feet
Administration	$3,200,000.00	Salary Dollars
Purchasing	$1,500,000.00	Labor Hours
Pharmacy	$2,700,000.00	Labor Hours

Instructions:

Complete the overhead allocation table above

Computer the amount of indirect overhead for each of the departments identified in the Overhead Allocation table above.