1. Management of Schreveport community Hospital has decided to allocate its three support departments (administration, public relations, and maintenance) to its three operating departments (surgery, in-patient, and out-patient). Budgeted information for the year follows:

Direct costs
administration	$5,400,000
public relations	1,100,000
maintenace and janitorial	1,700,000
Surgery	9,000,000
In-patient	12,000,000
outpatient services	8,000,000
allocation Bases
Administration	Dollars of assets employed
public relations	Number of employees
maintnance and Janitorial	Hours of equipment operation

	Expected Utilizations
	Assets Employed	Number of Employees	Hours of Equipment Operation
Administration	$1,480,180	8	2,040
Public Relations	900,200	14	940
Maintenance and Janitorial	1,651,360	10	3,060
Surgery	3,948,500	20	24,850
In-patient care	2,458,500	36	28,400
Out-patient	1,043,000	44	17,750

What are the costs allocated from Public Relations to In-Patient using the direct Method?

What amount of public relations gets directly allocated to surgery using the Step-Down Method?

What total amount of public relations gets allocated to surgery using Step-Down Method (directly and indirectly)

What is the total dollar amount of all departments (before allocation) using the direct Method?

What is the total dollar amount of the operating (revenue-producing) departments after allocation, using the Step-Down Method?

What total amount of administration gets allocated to In-patient care using the Step-Down Method (directly and indirectly)?

How much total costs are allocated to the Out-patient Services, using the Direct Method?

What amount of total non-revenue producing costa are allocated to Surgery, using the Step-down Method?