The Aurora Medical Center (AMC) has three service departments and two operating departments. The service departments are human resources, accounting, and maintenance. The operating departments provide patient care through an outpatient clinic (OC) and inpatient unit (IU). AMC is currently working on the budgets for the 2023 fiscal year. Table 1 summarizes the budgeted expenditures for the service departments for 2023. Table 2 reports the expected utilization of each department and the allocation basis. The service department expenditures are to be allocated to the operating departments. Table 1 - Budgeted Service Expenditures for fiscal year 2023 Table 2 - Budgeted Utilization for fiscal year 2023 For each of the operating departments, the Ministry of Health provides funding based on the number of patients. AMC budgets expenditures for each of the operating departments based this funding. Funding for the outpatient clinic is based on number of patients and type of medical service provided. Table 3 reports actual patient activity by service type for the prior year. For the upcoming year, AMC expects a 3% increase in the number of patients for all medical services. Increases to funding are anticipated for 2023. It is expected funding for ambulatory care will be $50 per patient, $70 per patient for diagnostics and $30 per patient for alternative care/treatment. Table 3 - Patient statistics for fiscal year 2022 Funding for the inpatient unit is based on patient days. AMC expects 2,000 patients for the upcoming 2023 year. On average, a patient stays for 5 days with the Ministry providing funding of $250 per patient day. The operating departments share a common cost for the procurement of medical supplies. The budgeted cost for the upcoming year is $50,000. If the outpatient clinic were to procure their own medical supplies, it would cost $30,000 and the inpatient unit would pay $40,000 on their own. Required a. Calculate the annual funding to be provided by the Ministry of Health for the operating departments. b. Allocate the shared procurement cost between the operating departments using the Shapley Value Method. c. Allocate the service department expenditures to operations using the step-down allocation method. Allocate Human Resources first, Accounting second and Maintenance third. d. Report the total 2023 budget for the operating departments for the new fiscal year. Your final table should report the budget from the Ministry of Health funding, the procurement costs and the allocated service costs