St. Benedict?s Hospital has three support departments and four patient services departments. The direct costs to each of the support departments are: General Administration $2,000,000 Facilities 5,000,000 Financial Services 3,000,000 Selected data for the three support and four patient services departments are as follows: Patient Space Services (Square Housekeeping Salary Department Revenue Feet) Labor Hours Dollars Support: General 10,000 2,000 $1,500,000 Administration Facilities 20,000 5,000 3,000,000 Financial Services 15,000 3,000 2,000,000 Total 45,000 10,000 $6,500,000 Patient Services: Routine Care $30,000,000 400,000 150,000 $12,000,000 Intensive Care 4,000,000 40,000 30,000 5,000,000 Diagnostic Services 6,000,000 60,000 15,000 6,000,000 Other Services 10,000,000 100,000 25,000 7,000,000 Total $50,000,000 600,000 220,000 $30,000,000 Grand total $50,000,000 645,000 230,000 $36,500,000 4.6 Assume that the hospital uses the direct method for cost allocation. Furthermore, the cost driver for General Administration and Financial Services is patient services revenue, while the cost driver for Facilities is space utilization. a. what is the allocation rate for General Administration and Financial Services

b.how much overhead for General Administration and Financial Services is allocated to Intensive Care?