Service Operating Departments Departments Hospital Custodial Patient Administration Services Laboratory* Care Total Departmental costs before* allocation . $360. 000 $90, 000 $261, 000\\ $689, 000 $1, 400, 000 Employee hours . .. 12, 000 6. 000 18. 000 30, 000 66, 000 Space occupied_ _ square feet ..` 10. 1. 000 200 5, 000 45, 000 60, 200 EXHIBIT 4B - 1 Direct Method of Allocation Service* Operating Departments Departments Hospital Custodial Patient Administration Services Laboratory Care Total Departmental costs before allocation .. .... . . . ! !! 1:360,000 $:90, 000 $261, 000 $680, 000 $1, 400, 000 Allocation :\\ Hospital Administration costs ( !' he.`^) " . ..... (360,00 0) 135, 000 225, 000 Custodial Services costs {}$0. $960) .` 1000' LB |60, 000) Total cost after allocation *. . . . $ $ $ $ $ $ $ $^ ^ ^ ^ ^ ^ !) $:405, 000 $.985, 000 $1 , 400, 000 * Based on the EmployE & hours in the two operating departments, which are 18 , 000 hours + 3:0, 000 hours = 48, 000 hours Based on the square Kat occupied by the two operating departments , which is 5,000 square Kat + 45, 000 square fest - 50, 000 Square fest