Tanner Community Hospital has three operating dividsions: Hosptital Services, Laboratory, and Radiology. In addition, the hospital has three service departments: Administration, Food Services, and Housekeeping The three service departments ("cost pools") have the following costs and allocation bases ("cost drivers") Service Department Administration Food Services Housekeeping Costs Allocation Basis (Cost driver) $398,496 Number of patients $300,080 Meals served $84.984 Square feet occupied $783,560 Provided below are the actual quantities of cost drivers utilized by each division: Operating Division Cost driver Hospital Services Laboratory Radiology Number of patients 10,380 10,330 3,010 Meals served 26,840 22,080 5,640 Square feet occupied 149,620 22,440 40,400 Total 23,720 54,560 212,460