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The Human Resource Department of BestCare Clinic had $637,500 in direct costs during 2015 that must be allocated to BestCares three revenueproducing patient service departments

The Human Resource Department of BestCare Clinic had $637,500 in direct costs during 2015 that must be allocated to BestCares three revenueproducing patient service departments using the direct method. Hours of Human Resource services will be used as a cost driver for allocation. Three patient service departments are adult services, pediatric services and other services. The distribution of human resource management hours by services departments is as follows:

Departments Human Resource Management Hours

Adult Services 1,800

Pediatric Services 3,200

Other Services 2,500

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Question: What is the allocation rate? (Just number, can include "+/-" sign, but no "$," no "," sign)

What is the dollar allocation to Pediatric Services Department? (Just number, can include "+/-" sign, but no "$," no "," sign)

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