Healthcare Finance owing data pertain to problems 6.7 and 6. St. Luke's Hospital has three support departments and four departments. The direct costs to each of the support departm b- co General Administration Maintenance Employee Benefits $4,000,000 5,000,000 4,000,000 rC Selected data for the three support and four patient services shown below: departments ate Number of Patient Space Full-Time Services (square Equivalent Revenue feet) Employees He ry Dollars Department Support: General 15 s 2,500,000 8,000 Administration Maintenance Employee Benefits Total Patient Services 10,000 7,000 25,000 75 50 140 3,500,000 3,000,000 S 9,000,000 Meeting Muise, Routine Care $40,000,000 500,000 70018,000,000 200 150 Intensive Care 7,000,000 45,000 Obstetrics Services 4,000,000 35,000 Other Services 12,000,000 200,000 4008 Total 6,000,000 4,000,000 8,000,000 $36,000,000 $45,000,000 Young $63,000,000 780,000 $63,000,000 805,000 1,450 1,590 Grand Total 67 Assume that the hospital uses the direct method for cost allocation. Furthermore, the cost driver for general administration is patient services revenue, the cost driver for maintenance is space utilization, and the cost driver for employee benefits is the number of full-time equivalent employees. a. What are the appropriate allocation rates? b. Use an allocation table similar to Exhibit 6.7 to allocate the