Exercise 4B-5 Step-Down Method (L04-11) Woodbury Hospital has three service departments and three operating departments. Estimated cost and operating data for all departments in the hospital for the forthcoming quarter are presented in the table below: Service Departments Housekeeping Food Administrative Services Services Services $90,000 $307,060 $255,020 1,100 5,300 13,900 7,100 Total cost Meals served Square feet of space Files processed Operating Departments General Laboratory Radiology Hospital $413,400 $532,500 $486,300 2,600 1,300 69,800 10,900 7,800 111,000 15,500 8,500 28,000 Total $2,084,280 74,800 156,000 52,000 The costs of the service departments are allocated by the step-down method using the allocation bases and in the order shown in the following table: Service Department Housekeeping Services Food Services Administrative Services Allocation Bases Square feet of space Meals served Files processed All billing in the hospital is done through Laboratory, Radiology, or General Hospital. The hospital's administrator wants the costs of the three service departments allocated to these three billing centers. Required: Using the step-down method, prepare the cost allocation desired by the hospital administrator. Include under each billing center the direct costs of the center, as well as the costs allocated from the service departments. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) Housekeeping Services $ 90,000 Food Administrative Services Services $ 307,060 $ 255,020 Laboratory $ 413,400 Radiology $ 532,500 General Hospital $ 486,300 Departmental costs before allocations Allocations: Housekeeping Services costs Food Services costs Administrative Services costs Total costs after allocations