Use the following information for activity in 2013:

Cost Drivers:
Financial Services	patient services revenue
Facilities	square feet
Human Resources	number of employees
Direct Costs of Support Departments:
Financial Services	4,000
Facilities	5,000
Human Resources	3,000
Direct Costs of Revenue-Producing Departments:
Routine Care	10,000
Urgent Care	8,000

	Patient	Space
	Services	(Square	Number of
Department	Revenue	Feet)	Employees
Support:
Financial Services		30	5
Facilities		40	10
Human Resources		50	15
Total		120	30
Patient Services:
Routine Care	30,000	100	20
Urgent Care	20,000	70	25
Grand Total	50,000	290	75

Facilities	Human Resources	Financial Services	Routine care	Urgent care
Cost $	5,000	3,000	4,000	10,000	8,000
Number of employees	10	15	5	20	25
Square feet	40	50	30	100	70
Patient Services:				30,000	20,000
Allocation of facilities(On square feet)		1,000	600	2,000	1,400
Total cost after allocation		3000+1000=4000	4,600	12,000	9,400
Allocation of Human resources(Number of employees)			400	1600	2000
Total cost after allocation			4600+400=5000	13,600	11,400
Allocation of financial services(Patient Services)				3000	2000
Total cost after allocation in $				13600+3000=16600	13,400

Use the information from the previous problem. Instead of using the step-down method of cost allocation, a company decided to use the direct method. What is your allocation rate for human resources?

$________ per employee

Possible answers: 40, 66.67