EXHIBIT 7.1 Eagan Family Practice: Departmental Revenue and Cost Projections Revenues Adult Medicine Obstetrics Pediatrics Total revenues $12,000,000 6,000,000 2,000,000 $20,000,000 $ 6,000,000 3,600,000 1,200,000 $ 10,800,000 Direct Costs Patient Services Adult Medicine Obstetrics Pediatrics Subtotal Support Administration Facilities Finance Subtotal Total expenses $ 1,000,000 4,400,000 1,800,000 $ 7,200,000 $18,000,000 Pretax profit $ 2,000,000 Assume that Ashley plans to allocate support department costs to the patient services departments using the direct method. Using the information provided in Exhibit 7.1, what is the value of the cost pool for the Finance department