Total housekeeping expense is $2,500,000 and needs to be allocated across three service areas. Possible cost drivers include square feet or housekeeping hours. What is the allocation of housekeeping expense for each of the service areas for the two different cost drivers? Which would you recommend using?

	Square Feet	Housekeeping hours
Med/surg	25,000	60,000
Emergency Room	10,000	12,000
Diagnostic Services	10,000	6,000
Totals	45,000	78,000