Pleasant View Clinic has three service 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 Incurred Variable Meals served Fixed Base for Allocation Service Department Food Services Peak-period needs Administrative Services Variable Files processed Fixed 10% X-ray Services, 20% Outpatient Clinic, 30% OB Care, and 40% General Clinic X-rays taken X-Ray Services Variable Fixed Peak-period needs Estimated cost and operating data for all departments in the clinic for the forthcoming month are presented below: Food Services Admin. X-Ray Outpatient Services Services OB Care Clinic Clinic Total Variable costs Fixed costs S 73,150 S6,800 $38,100 $11,700 S 14,850 S 53,400 $198,000 33,040 59,520 26,958 612,000 $810,000 38,500 17,400 48,000 99,738 $121,150 S39,840 $97,620 $38,658 S114,588 7,000 900 344,744 $398,144 30,000 12,000 Total costs Meals served Percent of peak-period Food Services needs Files processed X-rays taken Percent of peak-period X-Ray Services needs 1,000 500 2% 196 17% 80% 100% 3,000 1,200 1,500 350 8,400 9,950 13% 3% 84% 100% All billing in the clinic is done through the Outpatient Clinic, OB Care, or 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 billing 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.)