How do you do direct method of cost allocation? How do you find the percentages and then what do you multiply those by? The following information is provided:

I know the answer is Service provided to: Accounting IM Total Hospital 64.71% 43.75% Clinic 35.29% 56.25% Cost allocated to: Hospital $2,458,824 $2,100,000 $4,558,824 Clinic $1,341,176 $2,700,000 $4,041,176 TOTAL $8,600,000 But how do you come to these calculations and numbers?

Administrative Departments Accounting IM Total cost $3,800,000 $4,800,000 Allocation baseNumber of transactions Disk space (gigabytes) Service Levels Transactions Gigabytes Accounting 8 IM 40,000 Hospital 1,100,000 7 Clinic 600,000 Total 1,740,000 24