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

rose hospital has two service departments like buliding service and food services and three patients care units like intensive ,care surgery and general medicine .buliding services provides janitorial maintainanace and engineering service as well as space like utilities , depreciation ,insurance and taxes... to all the deparments and patient care units ..fod services provides meals to both patients and staff members it operates a cafeteria and serves meals to patients in their rooms ..buliding 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 summerized the annual costs of the two services department and uitilization of each service department by other departments

buliding service food service $6.0

food service is $3.0

total overhead $9.0