yellville regional hospital is a small hospital with two service separtments and three revenue areas: the hospotial wants to allocate the service department costs to the revenue areas. Housekeeping is allocated based on square footage; laundry is allocated based on pounds of laundry. the normal capacity for surgery is 200 hours per month; normal capacity for semiprivate rooms is 600 patient days; and normal cpapcity for maternity is 200 patient days