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 allocation % of utility expenses be among the appropriate departments, assuming that there are no additional costs incurred by adding the 250 square feet to the laboratory? a. Administration 22%, Lab 12%, Day-Op suite 40 %, Cystoscopy 17 %, Endoscopy 12 % b. Administration 15%, Lab 26%, Day-Op suite 28 %, Cystoscopy 15 %, Endoscopy 17 % c. Lab 22.5%, Day-Op suite 42.9 %, Cystoscopy 16.1 %, Endoscopy 12.5 % d. Lab 11.2%, Day-Op suite 40.2 %, Cystoscopy 10.5 %, Endoscopy 11.6 %