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For Clinic Jones, insurance costs ($160,000) are for malpractice coverage. Since malpractice relates to people, the proration is based on the number of people in

For Clinic Jones, insurance costs ($160,000) are for malpractice coverage. Since malpractice relates to people, the proration is based on the number of people in each department. The surgery department has 12 employees out of 100 total. What would be the surgery department's share of the insurance costs

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