Kolinski Surgical Hospital uses the direct method to allocate service department costs to operating departments. The hospital has two service departments, Telecommunications and Administration, and two operating departments, Surgery and Recovery. 14 Operating Department Surgery $ 282,750 Recovery $ 599,690 40 34 74 27 Service Departments Tele communications Administration Departmental costs. $ 26,344 $ 27,472 Telecommunications ports Employees 31 30 11 Telecommunications Department costs are allocated on the basis of the number of telecommunications ports in departments and Administration Department costs are allocated on the basis of employees. The total Surgery Department cost after service department allocations is closest to: Multiple Choice $317,118 $314,853 $310,244 $305,921