Table 1. Cost Allocation Data
Basic statistics for cost allocation for the BestCare surgery clinic
			A		B		C
			Square feet		Dept. costs		Lab tests
	Utilities				$300,000
	Administration		3,000		$800,000
	Laboratory		5,000		$900,000
	Day-Op Suite		6,000		$1,900,000		6,000
	Cystoscopy		3,000		$700,000		3,000
	Endoscopy		3,500		$750,000		3,000
	Total		20,500		$5,350,000		12,000

As the administrator of the BesResults surgery clinic, you decide to add 250 square feet of space to the lab by expanding into the day-op suite, which loses the space. What will the new allocated expenses be for the utilities among the appropriate departments, assuming that there are no additional costs incurred by adding the 250 square feet to the Laboratory? a. Administration $43,902, Lab $76,829, Day-Op suite $84,146, Cystoscopy $43,902, Endoscopy $51,220 b. Admin $200,222, Lab $100,709, Day-Op suite $158,274, Cystoscopy $130,039, Endoscopy $123,924 c. Lab $178,000, Day-Op suite $200,274, Cystoscopy $131,896, Endoscopy $168,924 d. Lab $129,709, Day-Op suite $80,274, Cystoscopy $118,996, Endoscopy $149,933