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	$153,550
Facilities	452,469
Financial Services	294,467

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		1,129	213	169,273
Facilities		21,602	5,129	3,019,327
Financial Services		1,314	260	228,133
Patient Services
Routine Care	$2,734,466	44,302	14,196	1,169,347
Intensive Care	425,989	4,482	3,233	496,465
Diagnostic Services	500,991	6,047	1,414	615,529
Other Services	909,019	8,294	2,207	631,162

 

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 financial services department costs will be allocated to the routine care department?