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

Question 34 (6 points)

Use this data for the Teton Orthopaedics & Sports Clinic (click the link to see the data) to answer the question below.

Answer all parts of the question and please label your answers clearly. a What is the Cost Pool?(2 points) b What is the allocation rate for patient services revenue? (2 points) c What is the allocation rate for maintenance hours? (2 points)