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Woodbury Hospital has three service departments and threeoperating departments. Estimated cost and operating data for alldepartments in the hospital for the forthcoming quarter arepresented in the table below:

	Service Departments				Operating Departments
	Housekeeping Services	Food Services	Administrative Services		Laboratory	Radiology	General Hospital	Total
Total cost	$105,000	$337,060	$285,020		$450,900	$592,500	$538,800	$2,309,280
Meals served			2,600		5,600	2,800	78,800	89,800
Square feet of space	6,800	18,400	10,100		15,400	9,300	126,000	186,000
Files processed					23,000	16,000	43,000	82,000

The costs of the service departments are allocated by thestep-down method using the allocation bases and in the order shownin the following table:

Service Department	Allocation Bases
Housekeeping Services	Square feet of space
Food Services	Meals served
Administrative Services	Files processed

All billing in the hospital is done through Laboratory,Radiology, or General Hospital. The hospital’s administrator wantsthe costs of the three service departments allocated to these threebilling centers.

Required:

Using the step-down method, prepare the cost allocation desiredby the hospital administrator. Include under each billing centerthe direct costs of the center, as well as the costs allocated fromthe service departments. (Please enter allocations from adepartment as negative and allocations to a department as positive.The line should add across to zero. Do not round intermediatecalculations. Round your answers to the nearest whole dollaramount.)