Using the same numbers as we will calculate using the Step-Down Method. In this example, it has been determined to step-down Facilities expenses to the rest of the support departments and to the direct or patient service areas. How much would Facilities expense be allocated to the Accounting/Billing Department? Department Revenues Expenses Space (square Feet) Number of Procedures Facilities (support dept) 1,500,000 10,000 Accounting - Billing (support dept) 2,000,000 20,000 Total for Support Departments 3,500,000 30,000 Routine Care (patient services) 30,000,000 $ 10,000,000 150,000 500.000 Intensive Care (patient services) 25,000,000 . $ 8,000,000 100,000 450,000 Diagnostic Services (patient services) 20,000,000 $ 6,000,000 75,000 375,000 Total for Patient Service Departments S 75,000,000 S 24,000,000 325,000 1,325,000 Grant Total S 75,000,000 S 27,500,000 355,000 1,325,000 Select one or more: a. Nothing it is an indirect department O b. $75,000 C. $87,000 d. $92,000