You are considering expanding the hospital you direct in order to increase room for routine care services. In order to expand, you have decided to move the orthopedics department elsewhere, freeing up space for the routine care department to expand. Needing to find a new place for orthopedics, you decide to keep the department on the same campus as the hospital in case inpatient care was needed. The decision is to build a new building on vacant land on the campus. Understanding multiple cost allocation methods exist, what are important factors to take into consideration when evaluating which method, Revenue Method or Square Footage Method, should be used?