Eldercare One, Two and Three are managed as a profit centers by the parent company. Revenues were $1,200,000, $500,000 and $300,000, respectively, and patients numbered 270, 80 and 50, respectively. Insurance costs of $625,000 are allocated to each center based on number of patients. Eldercare One would be allocated insurance cost of:

Multiple Choice

• $168,750
• $125,000
• $208,333
• $421,875