need to be done by Excel sheet

PART II: NEW SCENARIO - GHA 4 To complete PART II, you will need to follow the same process as Part I. In this scenario, the direct costs have remained the same, however the indirect costs and allocation basis have been changed. Here is the information that you will need to complete Part II. DIRECT COSTS The direct costs for each department are easily identifiable, because they are the costs that are directly attributable to the department. The direct costs are as follows: Physical Therapy (PT) 410,000 Occupational Therapy (OT) 190,000 Speech Therapy (ST) 120,000 Total Direct Costs 720,000 INDIRECT COSTS The indirect costs will need to be allocated to Physical Therapy (PT), Occupational Therapy (OT), and Speech Therapy (ST). The indirect costs in this scenario have been identified as: (1) Clerical Salaries, (2) Administrative Salaries, and (3) Computer Services. The total indirect costs that need to be allocated to PT, OT, and ST are as follows: Clerical Salaries 56,000 Administrative Salaries 55,000 Computer Services 80,000 Total Indirect Costs 191,000 Each type of indirect cost will need to be allocated to each department based on an allocation basis that is appropriate for the particular type of cost. Clerical Salaries will be allocated based on Visit Volume. Administrative Salaries will be allocated based on the Proportion of Direct Costs Computer Services will be allocated based on the Number of Computers in Service. Computers in Service Physical Therapy (PT) Occupational Therapy (OT) Speech Therapy (ST) Total Visit Volume 9,600 4,000 2,400 16,000 16 Step 1: Set-up a Table of Direct and Indirect Costs Direct Cost Indirect Cost Total Physical Therapy (PT) Occupational Therapy (OT) Speech Therapy (ST) Totals Step Dewithe dis a h e red from Clerical Sale Clerical e s The total indirect costs for Clerical Salaries is Clerical Salaries will be based on Visit Valme The Vis V efur PT.OT. ST are a few Physical Therapy PT) Occupational Therapy (OT) Speech Therapy (ST) Tocal Visit Volume by deshi VV, the p aper Physical Therapy (PT) Oc a l Therapy (OT) Speech Therapy (ST) w the p action of the laret Cost for C all Salari age of Total Volume to deter the cost for Clerical Salaries Physical Therapy (PT) Occupational Therapy (OT) Speech Therapy (ST) Total Indirectos Salaries The total indirect costs for Administrative Salaries is Administrative Salaries will be allocated based on the proportion (%) of direct costs. The Direct Costs for PT, OT, and ST are as follows: Physical Therapy (PT) Occupational Therapy (OT) Speech Therapy (ST) Total Visit Volume proportion of the direct costs is as follows: Physical Therwy (PT) Ootal Therapy (OT) Speech Therapy (ST) the proportion of the directs to determine the allocation of the Indirect Costs for Administrative Salari Total indirect costs for Clerical Salaries Physical Therapy (PT) Occupational Therapy (OT) Speech Therapy (ST) Total Indirect Computers The total indirect costs for Computer Services is Computer Services will be allocated based on the heraf camputers is The number of computer n ice for PE, OT, and ST are as follows Physical Therapy (PT) O ptional Therapy (OT) Speech Therapy (ST) TV Volume The properties of materia i s as follows Physical Therapy PT) Oerwonal Therapy (OT) Speech Therapy (ST) to determine the the directeu r the price of the Totalt computer for mer Services Physical Themy (PT) Owl The EOT Speech Therapy (ST) Total Indirectests Step 3: Determine to total indirect costs for PT, OT and ST. Based on your calculations in Step 2, you can create a table to determine the total indirect costs for PT, OT, and ST: Clerical Salaries Administrative S alaries Computer Services TOTAL INDIRECT COSTS Physical Therapy (PT) Occupational Therapy (OT) Speech Therapy (ST) Total Indirect Costs Step 4: Add the direct costs by department from Step I to the total indirect costs by department from Step 3 to get your total costs. (Step 1) (Step 3) Direct Cost Indirect Cost Total Physical Therapy (PT) Occupational Therapy (OT) Speech Therapy (ST) Total