The housekeeping services department of Hattiesburg Clinic, a multispecialty practice, had $$200,000$ in direct costs in $2021.$ These costs must be allocated to Hattiesburg$$s three revenue$-$producing patient services departments using the direct method. Two cost drivers are under consideration: patient services revenue and hours of housekeeping services used. The patient services departments generated $$10$ million in total revenues during $2021,$ and to support these clinical activities, they used $8,000$ hours of housekeeping services.