The Facilities Department of Teton Orthopaedics & Sports Clinic had $200,000 in direct costs last year. These costs must be allocated to the clinics three patient services departments using the direct allocation method. Two cost drivers are under consideration: patient services revenue and maintenance hours (which includes housekeeping and routine maintenance). Assume the following about the profit centers:

Department	Revenue	Maintenance Hours
General Orthopaedics	$4,000,000	2000
Physical Therapy	$2,000,000	4000
Other Services	$1,000,000	1000
Total	$7,000,000	7000

Which of the two drivers is better? Why? (2 points)