St. Elsewhere Hospital has three support departments and three patient services departments. The direct costs to each of the support departments are as follows:

General Administration $20,000,000

Maintenance and Housekeeping 15,000,000

Human Resources 5,000,000

Use the following data in this question:

Department	Patient Service Revenue	Space (in square footage)	Number of Employees
Support:
General Administration		5,000	20
Maintenance and Housekeeping		6,000	100
Human Resources		2,000	8
Total		13,000	128
Patient Services:
Primary Care	$80,000,000	400,000	500
Intensive Care	70,000,000	100,000	250
Elder Care	40,000,000	50,000	400
Total	$190,000,000	550,000	1,150
Grand Total	$190,000,000	563,000	1,278

Assume that St. Elsewhere uses the direct method for cost allocation. The cost driver for General Administration is patient service revenue, the cost driver for Maintenance and Housekeeping is space utilization, and the cost driver for Human Resources is the number of employees.

A) The allocation rate for General Administration is $

B) The allocation rate for Maintenance & Housekeeping is $

C) The allocation rate for Human Resources is $

Allocate the support costs to the patient service departments.

(A) Amount Allocated from General Administration to Primary Care is $

(B) Amount Allocated from General Administration to Intensive Care is $

(C) Amount Allocated from General Administration to Elder Care is $

(D) Amount Allocated from Maintenance & Housekeeping to Primary Care is $

(E) Amount Allocated from Maintenance & Housekeeping to Intensive Care is $

(F) Amount Allocated from Maintenance & Housekeeping to Elder Care is $

(G) Amount Allocated from Human Resources to Primary Care is $

(H) Amount Allocated from Human Resources to Intensive Care is $

(I) Amount Allocated from Human Resources to Elder Care is $

Now assume that St. Elsewhere uses the step-down method of cost allocation. Assume that General Administration provides the most services to the other support departments, followed by maintenance and housekeeping, and then human resources

A) The allocation rate for General Administration is $

B) The allocation rate for Maintenance & Housekeeping is $

C) The allocation rate for Human Resources is $

Allocate the support costs to the patient service departments.

(A) Amount Allocated from General Administration to Primary Care is $

(B) Amount Allocated from General Administration to Intensive Care is $

(C) Amount Allocated from General Administration to Elder Care is $

(D) Amount Allocated from Maintenance & Housekeeping to Primary Care is $

(E) Amount Allocated from Maintenance & Housekeeping to Intensive Care is $

(F) Amount Allocated from Maintenance & Housekeeping to Elder Care is $

(G) Amount Allocated from Human Resources to Primary Care is $

(H) Amount Allocated from Human Resources to Intensive Care is $

(I) Amount Allocated from Human Resources to Elder Care is $