Step 1: Set-up a Table of Direct and Indirect Costs Direct Cost Indirect Cost Total Physical Therapy (PT) Occupational Therapy (OT) Speech Therapy (ST) Totals tep 2: Determine the Indirect costs that should be allocated from Clerical Salaries, Administrative Salaries, and Computer Services to PT, OT, and ST. Clerical Salaries The total indirect costs for Clerical Salaries is Clerical Salaries will be allocated based on Visit Volume. The Visit Volume for PT, OT, and ST are as follows: Physical Therapy (PT Occupational Therapy (OT) Speech Therapy (ST) Total Visit Volume Based on this Visit Volume, the percentage of Visit Volume by department is as follows: Physical Therapy (PT) Occupational Therapy (OT) Speech Therapy (ST) Total Use the percentage of Visit Volumes to determine the allocation of the Indirect costs for Clerical Salaries: Total indirect costs for Clerical Salaries: Physical Therapy (PT) Occupational Therapy (OT) Speech Therapy (ST) Total Indirect Costs Step 1: Set-up a Table of Direct and Indirect Costs Direct Cost Indirect Cost Total Physical Therapy (PT) Occupational Therapy (OT) Speech Therapy (ST) Totals tep 2: Determine the Indirect costs that should be allocated from Clerical Salaries, Administrative Salaries, and Computer Services to PT, OT, and ST. Clerical Salaries The total indirect costs for Clerical Salaries is Clerical Salaries will be allocated based on Visit Volume. The Visit Volume for PT, OT, and ST are as follows: Physical Therapy (PT Occupational Therapy (OT) Speech Therapy (ST) Total Visit Volume Based on this Visit Volume, the percentage of Visit Volume by department is as follows: Physical Therapy (PT) Occupational Therapy (OT) Speech Therapy (ST) Total Use the percentage of Visit Volumes to determine the allocation of the Indirect costs for Clerical Salaries: Total indirect costs for Clerical Salaries: Physical Therapy (PT) Occupational Therapy (OT) Speech Therapy (ST) Total Indirect Costs