1. Briefly describe the differences in the four allocation methods discussed in the case. (Hint: do not discuss the mathematics of the schemes, but rather how they differ conceptually.) Which of the four methods is conceptually best? 2. Assess the sensitivity of patient services department profitability to: a. The allocation method. b. The relative sizes of the overhead cost pools. c. The allocation rates. 3. What does the analysis indicate about the true (but not really observable) profitability of each of the patient services departments? 4. What is your recommendation regarding the appropriate cost allocation method for the practice? 5. In your opinion, what are the three key learning points from this case