can i get brief solution for this problem how we calculate this

rose hospital has two service departments like building service and food services and three patients care units like intensive ,care surgery and general medicine .building services provides janitorial maintenance and engineering service as well as space like utilities , depreciation ,insurance and taxes... to all the departments and patient care units ..food services provides meals to both patients and staff members it operates a cafeteria and serves meals to patients in their rooms ..building services costs of 6$ million are allocated based on square footage and food service costs of 3$millions are allocated based on number of meals served .the following two tables summarized the annual costs of the two services department and utilization of each service department by other departments

building service food service $6.0

food service is $3.0

total overhead $9.0