The following data pertain to the Problems 6.3 through 6.. St. Benedict's Hospital has three support departments and four patient services departments. The direct costs to each of the support departments are: Chapter 6: Cost All o cation 183 General Administration Facilities Financial Services $2,000,000 5,000,000 3,000,000 Selected data for the three support and four patient services departments are Patient Services (Square HousekeepingSalary Revenuc Ft Labor Hours Dollars Space Department Support: General 10,000 2,000 $1,500,000 Administration Facilities Financial Services 20,000 15,000 45,000 5,000 3,000 10,000 3,000,000 2,000,000 $6,500,000 Total Patient Services: Routine Care Intensive Care S30,000,000 400,000 150,000 $12,000,000 4,000,000 40,000 Diagnostic Services 6,000,000 60,000 10,000,000 100,000 30,000 15,000 25,000 5,000,000 6,000,000 7,000,000 Other Services Total $50,000,000 600,000 220,000 $30,000,000 Grand total $50,000,000 645,000230,000$36,500,000 6.3 Assume that the hospital uses the direct method for cost allocation Furthermore, the cost driver for General Administration and Financial Services is patient services revenue, while the cost driver for Facilities is space utilization a. What are the appropriate allocation rates? b. Use an allocation table similar to Table 6.6 to allocate the hospital's overhead costs to the patient services departments