You work for a large pediatric practice with two primary divisions: neonatology and general pediatric medicine. The clinic has an administrative staff. The administrative staff spends most of its time on billing issues. When the practice was first getting started the staff also spent time negotiating lease terms for office space and equipment, but at this point most aspects of the practice are well established and running smoothly and the staff spends the majority of their time on billing. Each clinical division employs its own scheduling staff and the salaries and benefits for scheduling employees are included in the clinical departments' costs. Each of the clinic's three departments (administration, general peds and neonatology) has a cost code in the practice's accounting software and all the practice's expenses are assigned to one of these three areas. The practice manager is interested in better understanding the profitability of each division, but realizes that to do so she must allocate administrative cost to the two divisions, 1. The practice administrator gathers the following information about the two clinical departments for the past month Monthly revenue Patient visits and consults Sq. feet of clinic space Neonatology General peds Claims filed (including claims re-submitted) 250 1,000 1,000,000 250,000 200 750 10,000 20,000 Based on the information you've been given about the clinic's operations, which of the metrics the administrator collected do you think would be the best cost driver to use in allocating administrative department expenses to the clinical departments? Explain your