The Housekeeping Services department of Ruger Clinic, a multispecialty practice, had $100,000 indirect costs during 2020. These costs must be allocated to Rugers 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 department generated $5million in total revenues during 2020, and to support these clinical activities, they used 5,000 hours of house keeping.

What is the value of the cost pool?

Hours of house keeping services used in the cost driver?