FPPT Clinic offers Family Practice and Physical Therapy services at its location. The Family Practice Department generates $4,000,000 in revenue per year and the Physical Therapy Department generates $850,000 in revenue per year.

The Family Practice Department occupies 80,000 square feet and the Physical Therapy Department occupies 40,000 square feet.

Expenses for the departments are:

	Family Practice	Physical Therapy
Salaries/Wages & Benefits	$1,885,000	$400,000
Other Expenses	$1,226,000	$261,111

The Clinic is supported by three cost centers Human Resources, Accounting, and Housekeeping services. Cost for those services are:

• Human Resources: $100,000
• Accounting: $100,000
• Housekeeping: $75,000

Allocate the costs for each of the three cost centers to the Family Practice Department and Physical Therapy Department. For each cost center, select a driver that you think is fair and allocate the cost pool for that cost center.

Complete a P&L for the Family Practice Department and for the Physical Therapy Department. Show all work using Excel formulas.