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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 $155,446

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 $155,446
Facilities 535,839
Financial Services 331,916

Selected data for the three support and four patient services departments are:

Department Patient Services Revenue Space (Square Feet) Housekeeping Labor Hours Salary Dollars
Support
General Administration 969 244 147,178
Facilities 15,999 5,963 2,754,076
Financial Services 1,585 335 152,104
Patient Services
Routine Care $3,326,103 37,651 13,546 1,153,087
Intensive Care 378,541 3,594 2,941 462,028
Diagnostic Services 603,991 5,530 1,497 619,951
Other Services 916,742 10,701 2,797 797,136

Assume that the hospital uses the step-down method for cost allocation, with salary dollars as the cost driver for general administration, housekeeping labor hours as the cost driver for facilities, and patient services revenue as the cost driver for financial services. Assume also that the general administration department provides the most services to other support departments, followed closely by the facilities department. The financial services department provides the least services to the other support departments.

Given these data, what percentage of the facilities department costs will be allocated to the intensive care department?

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