Pleasant View Clinic has three service departments-Food Services, Administrative Services, and X-Ray Services. The costs of these departments are allocated by the step-down method, using the allocation bases and in the order shown below: Service Department Food Services Administrative Services X-Ray Services Variable costs Fixed costs Total costs Meals served Percent of peak-period Food Services needs Files processed X-rays taken Percent of peak-period X-Ray Services needs Estimated cost and operating data for all departments in the clinic for the forthcoming month are presented below: Food Services $ 73,150 48,000 Admin. X-Ray Outpatient Services Services $ 6,800 33,040 $121,150 $39,840 1,000 Variable costs Food Services allocation: 1,000 meals 500 meals 7,000 meals 30,000 meals Admin. Services allocation: Costs Incurred Variable Fixed Variable Fixed 1,500 files 3,000 files 900 files 12,000 files X-Ray Services allocation: 1,200 X-rays 350 X-rays 8,400 X-rays Total variable costs Fixed costs Food Services allocation: 2% 1% 17% Variable Fixed Food Services $73,150 0 0 0 0 0 0 0 $ 73,150 Meals served Peak-period needs Files processed 10% X-ray Services, 20% Outpatient Clinic, 30% OB Care, and 48% General Clinic X-rays taken Peak-period needs Admin. Services 1,900✔ 0 0 0 All billing in the clinic is done through the Outpatient Clinic, OB Care, or General Clinic. The clinic's administrator wants the costs of the three service departments allocated to these three billing centres. $ 48,000 $33,040 Required: Prepare the cost allocation desired by the clinic administrator. Include under each billing centre the direct costs of the centre as well as the costs allocated from the service departments. (Amounts to be deducted should be indicated with minus sign.) 000 Answer is not complete. X-Ray Services Out- patient Clinic $ 6,800 $ 38,100 $ 11,700 $ 14,850 Base for Allocation 0 960 0 0₂ 950 0 0 750 0 0 $ 8,700 $ 39,800 00 00 00 2% $ 59,520 0 480✔✔ 00 Clinic OB Care $38,100 $11,700 $14,850 59,520 26,958 99,738 $97,620 $38,658 $114,588 500 7,000 0 0 0 0 0 1,500✔ 0 1% 1,500 4,800✔ 00 0 $ 18,000 0 0 0 OB Care 0 13,300 0 0 450✔✔ 00 3,000 1,200 00 1,400✔ 0 $30,000 13% 0 0 8 160 General Clinic $ 53,400 0 0 0 57,000 0 0 0 6,000 $ 26,958 $ 99,738 $ 344,744 0 0 33,600 $ 150,000 17% 900 350 0 0 02 3% General Clinic $ 53,400 344,744 $398, 144 30,000 80% 12,000 8,400 84% Total $198,000 612,000 $810,000 38,500 100% 17,400 9,950 100%