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 Facilities Financial Services $2,000,000 5,000,000 3,000,000 Selected data for the three support and four patient services departments are as follows Patient Services Revenue Space (Square Feet) Housekeeping Labor Hours Salary Dollars Department Support: General 10,000 2,000 $1,500,000 Administration Facilities Financial Services 20,000 15,000 45,000 5,000 3,000 10,000 3,000,000 2,000,000 $6,500,00o Total Patient Services Routine Care Intensive Care Diagnostic Services Other Services $30,000,ooo 4,000,000 6,000,000 10,000,000 $50,000,0o0 400,000o 40,000 60,000 100,000 600,000 150,000 30,000 15,000 25,000 220,000o $12,000,ooo 5,000,00o 6,000,00o 7,000,00o $30,000,0o0 Total Grand total $50,000,0o0 645,000 230,000 $36,500,0o0 1/ 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 Allocate the hospital's overhead costs to the patient services departments 2/ Assume that the hospital uses the step-down method for cost allocation. Furthermore, the cost driver for General Administration and Financial Services is, now, salary dollar, while the cost driver for Facilities remains space utilization Allocate the hospital's overhead costs to the patient services departments