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

You are the new administrator of BestResults surgery clinic, and need to identify a good method for allocating the indirect costs for your organization. The indirect costs consist of utilities and administration costs. You decide to use a step-down method, and choose the square feet as an allocation basis for utilities, and department costs as an allocation basis for administration costs. Using the table titled "Cost Allocation" (inserted in this problem description), construct the appropriate steps that are needed to complete the cost allocation, and choose the correct allocated costs for utilities among the departments: a. Admin $43,902, Lab $73,171 , Day-Op suite $87,805, Cystoscopy $43,902, Endoscopy $51,220 b. Admin $33,900, Lab $70,171 , Day-Op suite $88,800, Cystoscopy $43,020, Endoscopy $50,220 c. Admin $43,922, Lab $53,171 , Day-Op suite $67,005, Cystoscopy $22,902, Endoscopy $55,303 d. Admin $22,902, Lab $28,171 , Day-Op suite $88,809, Cystoscopy $42,302, Endoscopy $50,220