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.

	Service Departments		Operating Department
	Tele communications	Administration	Surgery	Recovery
Departmental costs	$ 26,344	$ 27,472	$ 282,750	$ 599,690
Telecommunications ports	31	14	40	34
Employees	30	11	74	27

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