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Woodbury Hospital has three service departments and three operating departments. Estimated cost and operating data for all departments in the hospital for the forthcoming quarter

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Woodbury Hospital has three service departments and three operating departments. Estimated cost and operating data for all departments in the hospital for the forthcoming quarter are presented in the table below: Service Departments Food Operating Departments Bousekeeping Services $93,000 Adninistrative General Services Services Laboratory $420,900 3,200 11,800 17,000 Radiology $544,500 1,600 8,100 10,000 Hoapital $496,800 71,600 114,000 31,000 Total $2,129,280 77,800 162,000 58,000 $313,060 Total cost $261,020 1,400 7,700 Meals served Square feet of apace Files processed 5,600 14,800 The costs of the service departments are allocated by the step-down method using the allocation bases and in thelorder shown in the following table: Allocation Bases Service Department Housekeeping Services Food Services Administrative Services Square feet of space Meals served Files procensed All billing in the hospital is done through Laboratory, Radiology, or General Hospital. The hospital's administrator wants the costs of the three service departments allocated to these three billing centers. Required: Using the step-down method, prepare the cost allocation desired by the hospital administrator. Include under each billing center the direct costs of the center, as well as the costs allocated from the service departments. (Please enter allocations from a department as negative and allocations to a department as positive. The line should add across to zero. Do not round intermediate calculations. Next 16 of 17

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