Pleasant View Clinic has three service departmentsFood Services, Administrative Services, and X-Ray Services. The costs of these departments are allocated by the step-down method, using the allocation bases and in the order shown below:

2 Pleasant View Clinic has three sevice departments-Food Services, Administrative Services, and X-Ray Services. The costs of these departments are allocated by the step-down method, using the allocation bases and in the order shown below Costs Base for Allocation Food Services Vabl Meals served Fixed Fixed Vanable Peak-periad needs Admin strative Services Vable Files processed 10% X-ray Services, 20% Outpatient Clinic, 3096 OB Care, and 40% General Clinic X-rays laken XRay Services Fixed Peak-pariod needs Estimated cost and operating data for all departments in the clinic for the forthcoming month ara presented below Food Admin. X-Ray Outpatient Services SeMces Sevices Clinic 11,700 33,040 59,520 2 958 S39. 100 ariable costs Fixed casts 6.800 14.850 3 53,400 $198.000 S73. 150 48,000 99,738 S121.150 $39.840 S97620 38,658 $114,588 7,000 900 344,744 $398,144 30,000 12,000 612,000 $810,000 33,500 17.400 Total costs 1,000 Meals served Percent of peak-peniod Food Services needs Files processed X-rays taken Percent of peak-period X-Ray Services needs 2% 1% 17% 100% 1,500 3,000 1,200 350 8,400 9,950 13% 84% 100% All billing in the clinic is done through the Outpatient Clinic, OB Care, ar General Clinic The clinic's administrator wants the costs of the three service departments allocated to these three billing centres. Prepare the cost allocation desired by the clinic administrator. Include under each bling centre the direct costs of the centre as well as the costs allocated from the service departments. (Amounts to be deducted should be indicated with minus sign.) Care Clinic Variable costs Foad Services allocation 1,000 meals 500 meals 7,000 meals 30,000 meals Admin. Services allocation: 1.500 files 3,000 files 900 files 12,000 files X Ray Services allocation 1,200 X-rays 350 X-rays 3,400 X-rays Total variable costs Fixed costs Food Services allocation: 17% 30% Admin. Services allocation 10% 20% 30% 40% X-Ray Services allocation: 13% 3496 Tatal fixed costs Total overhead costs