Direct Method Cost Allocation Assignment Mountaineer Medical Clinic (MMC) provides convenient one stop medical services to its patients. There are 4 patient service (revenue generating) departments: General Medicine, Dental, XRay, and Lab. In addition to the 4 patient service departments, there are 2 support (overhead) departments: facilities maintenance and administration. Below is some data for each of the departments. Department Direct Cost Sq. Feet Visits per % of Revenue year Full time employees Administration 250,000 4 I! Facilities Maintenance 85,000 3 1650,000 1500 6 8000 General Medicine 60% Dental 400,000 800 12 I 1250 25% X-Ray 150,000 500 1 700 5% Lab 275,000 250 3 3 5,000 10% 1) Identify appropriate cost drivers for the 2 support departments and provide a rationale for why you chose each driver. 2) Using the cost drivers selected in question 1, allocate the Indirect (overhead) costs from the 2 support departments to the 4 service line departments using the Direct