Tacoma Hospital has three support departments and four patient services departments. The direct costs to each of the support departments are as follows: Tacoma Hospital has three support departments and four patient services departments. The direct costs to each of the support departments are as follows: Direct Costs Cost Driver General Administration Facilities Financial Services Total Salary Dollars $2,000,000 $5,000,000 Housekeeping Labor Hours $3,000,000 Patient Services Revenue $10,000,000 The patient services revenue, salary dollars, and housekeeping labor hours foreach department are as follows: Salary Dollars Housekeeping Labor Hours 2,000 5,000 3,000 Revenue General Administration Facilities Financial Services $1,500,000 $3,000,000 $2,000,000 Routine Care Intensive Care Diagnostic Services Other Services $30,000,000 $4,000,000 $6,000,000 $10,000,000 $12,000,000 $5,000,000 $6,000,000 $7,000,000 150,000 30,000 15,000 25,000 Assume that the hospital uses the step-down method for cost allocation (see pages 230 0 232), with salary dollars as the cost driverfor general administration, housekeeping labor hours as the cost driver for facilities, and patient services revenue as the cost driver forfinancial services. Assume also that the general administration department provides the most services to othersupport departments, followed closely by the facilities department. The financial services department provides the leastservices to the other support departments. a. Use an allocation table to allocate the hospital's overhead costs to the patient services departments. b. Is the direct method or the step-down method better for cost allocation within Tacoma Hospital's? Please explain