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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:

	Service Departments									Operating Departments
	Housekeeping Services			Food Services			Administrative Services			Laboratory			Radiology			General Hospital			Total
Variable costs	$	0		$	193,860		$	158,840		$	243,600		$	304,800		$	74,500		$	975,600
Fixed costs		87,000			107,200			90,180			162,300			215,700			401,300			1,063,680
Total cost	$	87,000		$	301,060		$	249,020		$	405,900		$	520,500		$	475,800		$	2,039,280
Meals served								800			2,000			1,000			68,000			71,800
Percentage of peak-period needsFood Services								0.8	%		2.4	%		1.6	%		95.2	%		100	%
Square feet of space		5,000			13,000			6,500			10,000			7,500			108,000			150,000
Files processed											14,000			7,000			25,000			46,000
Percentage of peak-period needsAdministrative Services											30	%		20	%		50	%		100	%

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	Costs Incurred	Allocation Bases
Housekeeping Services	Fixed	Square feet of space
Food Services	Variable	Meals served
	Fixed	Peak-period needsFood Services
Administrative Services	Variable	Files processed
	Fixed	Peak-period needsAdministrative Services

All billing in the hospital is done through Laboratory, Radiology, or General Hospital. The hospitals 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 dollar amount.)

Need Answers to table Housekeeping ServicesFood ServicesAdministrative ServicesLaboratoryRadiologyGeneral HospitalVariable costs$0$193,860$158,840$243,600$304,800$74,500Food services allocationAdministrative services allocationTotal variable costs$0$193,860$158,840$243,600$304,800$74,500Fixed costsHousekeeping services allocationFood services allocationAdministrative services allocationTotal fixed costs$0$0$0$0$0$0Total overhead costs$0$193,860$158,840$243,600$304,800$74,500

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