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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
Total cost	$93,000	$313,060	$261,020		$420,900	$544,500	$496,800	$2,129,280
Meals served			1,400		3,200	1,600	71,600	77,800
Square feet of space	5,600	14,800	7,700		11,800	8,100	114,000	162,000
Files processed					17,000	10,000	31,000	58,000

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	Allocation Bases
Housekeeping Services	Square feet of space
Food Services	Meals served
Administrative Services	Files processed

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 whole dollar amount.)

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: Total cost Meals served Square feet of space Files processed Service Departments Housekeeping Food Administrative Services Services Services $93,000 $313,060 $261,020 1,400 5,600 14,800 7,700 Operating Departments General Laboratory Radiology Hospital $420,900 $544,500 $496,800 3,200 1,600 71,600 11,800 8,100 114,000 17,000 10,000 31,000 Total $2,129, 280 77,800 162,000 58,000 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 Housekeeping Services Food Services Administrative Services Allocation Bases Square feet of space Meals served Files processed All billing in the hospital is done through Laboratory, Radiology, or General Hospital. The hospital's 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 whole dollar amount.) Housekeeping Food Administrative Services Services Services $ 93,000 $ 313,060 $ 261,020 Laboratory Radiology General Hospital $ 496,800 $ 420,900 S 544,500 Departmental costs before allocations Allocations: Housekeeping Services costs Food Services costs Administrative Services costs Total costs after allocations

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