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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: Total cost Meals served Square feet of space Files processed Service Departments Operating Departments Housekeeping Food Administrative General Services Services Services Laboratory Radiology Hospital $ 88,000 $ 303,060 $ 251,020 $ 408,400 $ 524,500 $ 479,300 900 2,200 1,100 68,600 5, 100 13,300 6,700 10,300 7,600 109,000 14,500 7,500 26,000 Total $ 2,054,280 72,800 152,000 48,000 The costs of the service departments are allocated by the step-down method using the allocation bases and in the order shown in the following table: Service Department Housekeeping Services Food Services Administrative Services Allocation Bases Square feet of space Meals served Files processed 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. Round your answers to the nearest whole dollar amount.) Housekeeping Food Administrative Services Services General Services Laboratory Radiology Hospital $ 88,000 $ 303,060 $ 251,020 $ 408,400 $ 524,500 $ 479,300 Departmental costs before allocations Allocations: Housekeeping Services costs Food Services costs Administrative Services costs Total costs after allocations

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