Rose Hospital

| Annual Cost (in Millions) | | | | | |
Building Services | $6 | | | | | | |
Food Service | $3 | | | | | | |
Total Overhead | $9 | | | | | | |
| Allocation | Building | Food | Intensive | | General | |
| Base | Services | Service | Care | Surgery | Medicine | Total |
Building Services | Sq. Ft. | 2,500 | 15,500 | 10,000 | 20,000 | 40,000 | 88,000 |
Food Service | Meals | 12,000 | 10,000 | 3,000 | 4,000 | 98,000 | 127,000 |
| | | | | | | |
Step Down Allocation Method - Food Service First ($ in Millions) | | | |
| Building Services | Intensive Care | Surgery | General Medicine | | |
Food Service | 10% | 3% | 3% | 84% | | | |
Building Services | -- | 14% | 29% | 57% | | | |
| | | | | | | |
Using these shares, the allocated costs are as follows: | | | | |
| Costs to Be | Building | Intensive | | General | Total Allocated to |
| Allocated | Services | Care | Surgery | Medicine | Patient Care Units |
Food Service | $3.00 | $0.30 | $0.09 | $0.09 | $2.52 | $2.70 |
Building Services | $6.30 | -- | $0.88 | $1.83 | $3.59 | $6.30 |
| | | $0.97 | $1.92 | $6.11 | $9.00 |
| | | | | | | |
Step Down Allocation Method - Building Services First | | | | |
| Food Service | Intensive Care | Surgery | General Medicine | | | |
Building Services | 18% | 12% | 23% | 47% | | | |
Food Service | -- | 3% | 4% | 93% | | | |
| | | | | | | |
Using these shares, the allocated costs are as follows: | | | | |
| Costs to Be | Food | Intensive | | General | Total Allocated to |
| Allocated | Service | Care | Surgery | Medicine | Patient Care Units |
Building Services | $6.00 | $1.08 | $0.72 | $1.38 | $2.82 | $4.92 |
Food Service | $4.08 | -- | $0.12 | $0.16 | $3.79 | $4.08 |
| | | $0.84 | $1.54 | $6.61 | $9.00 |
| Annual Cost (in Millions) | | | | | |
Building Services | $6 | | | | | | |
Food Service | $3 | | | | |... [continues]

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