EXPECTED UTILIZATION RATES SQ. FT. Meals Served Food Services 10,000 30,000 Maintenance 10,000 10,000 Surgery 20,000 40,000 OB 30,000 30,000 General Medicine 30,000 90,000 TOTAL 100,000 200,000 DIRECT METHOD ALLOCATED MAINTENANCE COSTS ALLOCATED FOOD SERVICE COSTS Food Services Maintenance Surgery OB General Medicine STEP METHOD - MAINTENANCE FIRST Food Services Maintenance Surgery OB ALLOCATED MAINTENANCE COSTS ALLOCATED FOOD SERVICE COSTS General Medicine STEP METHOD FOOD SERVICES FIRST Food Services Maintenance Surgery OB ALLOCATED MAINTENANCE COSTS ALLOCATED FOOD SERVICE COSTS General Medicine ALGEBRAIC METHOD