What is meant by the 'fully allocated cost' for a service line department? A. the department's direct costs - all of their overhead allocations OB. the department's direct costs + their overhead allocations C. the sum of a department's overhead allocation Atlas Physio performs physical therapy services. Atlas Physio pays $48,000 a a year rent on their office. They also pay $12,000 annually for their equipment lease. Atlas Physio has a practice manger that earns a salary of $72,000 per year Physical Therapists perform the assessments and treatments and earn $45 per session if Atlas Physio charges $80 per physical therapy session, how many services do they need to perform per year to break even? (rounded up to the next whole number) A 2,700 B 3,343 C. 3,772 D 2,063 E4732