Management of St. Thomas 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	$1,500,000	20	2,000
Public Relations	900,000	10	1,000
Maintenance and Janitorial	1,600,000	75	3,000
Surgery	4,000,000	20	25,000
In-patient care	2,500,000	40	30,000
Out-patient	1,000,000	50	14,000

A. What is the total dollar amount of the operating (revenue-producing) departments after allocation, using the Step-Down Method?
B. What total amount of administration gets allocated to In-patient care using the Step-Down Method (directly and indirectly)?
C. How much total costs are allocated to the Out-patient Services, using the Direct Method?
D. What amount of total non-revenue producing costa are allocated to Surgery, using the Step-down Method?