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Service Departments Operating Departments Housekeeping Food Administrative General Services Services Services Laboratory Radiology Hospital Total Total cost $ 95,000 $ 317,060 $ 265,020 $ 425,900

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Service Departments Operating Departments Housekeeping Food Administrative General Services Services Services Laboratory Radiology Hospital Total Total cost $ 95,000 $ 317,060 $ 265,020 $ 425,900 $ 552,500 $ 503,800 $ 2,159, 280 Meals served 1,600 3,600 1,800 72,800 79,800 Square feet of space 5,800 15,400 8,100 12,400 8,300 116,000 166,000 Files processed 18,000 33,000 62,000 The costs of the service departments are allocated by the step-down method using the allocation bases and in the order shown in the following table: 11,000 Service Department Housekeeping Services Food Services Administrative Services Allocation Bases Square feet of space Meals served Files processed All billing in the hospital is done through Laboratory, Radiology, or General Hospital. The hospital's administrator wants the costs of the three service departments allocated to these three billing centers. Required: Using the step-down method, prepare the cost allocation desired by the hospital administrator. Include under each billing center the direct costs of the center, as well as the costs allocated from the service departments. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) Laboratory Radiology Housekeeping Services $ 95,000 Food Services $ 317,060 Administrative Services $ 265,020 General Hospital $ 503,800 $ 425,900 $ 552,500 Departmental costs before allocations Allocations: Housekeeping Services costs Food Services costs Administrative Services costs Total costs after allocations Service Departments Operating Departments Housekeeping Food Administrative General Services Services Services Laboratory Radiology Hospital Total Total cost $ 95,000 $ 317,060 $ 265,020 $ 425,900 $ 552,500 $ 503,800 $ 2,159, 280 Meals served 1,600 3,600 1,800 72,800 79,800 Square feet of space 5,800 15,400 8,100 12,400 8,300 116,000 166,000 Files processed 18,000 33,000 62,000 The costs of the service departments are allocated by the step-down method using the allocation bases and in the order shown in the following table: 11,000 Service Department Housekeeping Services Food Services Administrative Services Allocation Bases Square feet of space Meals served Files processed All billing in the hospital is done through Laboratory, Radiology, or General Hospital. The hospital's administrator wants the costs of the three service departments allocated to these three billing centers. Required: Using the step-down method, prepare the cost allocation desired by the hospital administrator. Include under each billing center the direct costs of the center, as well as the costs allocated from the service departments. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) Laboratory Radiology Housekeeping Services $ 95,000 Food Services $ 317,060 Administrative Services $ 265,020 General Hospital $ 503,800 $ 425,900 $ 552,500 Departmental costs before allocations Allocations: Housekeeping Services costs Food Services costs Administrative Services costs Total costs after allocations

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