Women's Medical Center (WMG) divides Rs business into two departments including pediatrics (PD) and gynecology (GY) WMC has $90,000 of raise money that will be used to increase employee salaries. The Center has identified the following cost drivers that could be used to allocate the rarse money to the two departments Physicians' salaries 400,000 500,000 Number of patients Nurses salaries 600 400 120000 $110,000 Based on this information the supervisor of the gynecology department would be expected to advocate the use of which of the following allocation bases?