Pleasant View Clinic has three service departmentsFood Services, Administrative Services, and X-Ray Services. The costs of these departments are allocated by the step-down method, using the allocation bases and in the order shown below:

Costs Incurred Variable Meals served Fixed Variable Fixed Base for Allocation Service Department Food Services Peak-period needs Files processed 10% X-ray Services, 20% Outpatient Clinic, Administrative Services 30% OB Care, and 40% General Clinic X-rays taken X-Ray Services Variable Fixed Peak-period needs Estimated cost and operating data for all departments in the clinic for the forthcoming month are presented below: Food Services Admin X-Ray Outpatient OB Care Clinic $ 73,150 6,800 $38,100 $11,700 26,958 General Clinic $53,400 344,744 Services Services Total 612,000 $810,000 38,500 17,400 Variable costs Fixed costs S 14,850 $198,000 99,738 $114,588 7,000 900 48,000 33,040 59,520 $398,144 30,000 12,000 Total costs $121,150$39,840 $97,620 $38,658 1,000 Meals served Percent of peak-period Food Services needs Files processed X-rays taken Percent of peak-period X-Ray Services needs 500 2% 1% 17% 80% 100% 3,000 1,200 1,500 350 8,400 9,950 13% 5% 84% 100% All billng in the clinic is done through the Outpatient Clinic, OB Care, or General Clinic. The clinic's administrator wants the costs of the three service departments allocated to these three billing centres. Required Prepare the cost allocation desired by the clinic administrator. Include under each billing centre the direct costs of the centre as well as the costs allocated from the service departments. (Amounts to be deducted should be indicated with minus sign.)