Yellville Regional Hospital is a small hospital with two service departments and three revenue areas:

Service Dept	Direct Costs			Sq Ft			Laundry Pounds
Housekeeping	$	80,000			-			16,000
Laundry	$	132,000			500
Revenue Areas
Surgery	$	400,000			1,500			48,000
Semiprivate Rooms	$	200,000			2,000			24,000
Maternity	$	150,000			1,000			12,000

The hospital 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 capacity for maternity is 200 patient days. Required: Determine the overhead rate for the three revenue areas. Allocate the service department costs to the revenue areas using the reciprocal method.