Answer:
Romain Surgical Hospital
The total Surgery Department cost after service department allocations is closest to:
 $ 565,970
Explanation:
a) Data and Calculations:
                                  Service Department                  Operating Department 
               Information Technology    Administration   Surgery     Recovery
Departmental costs $ 36,294              $ 36,282    $ 522,320   $ 720,360
Computer workstations 43                       20                 74               64 
Employees                      39                       25                94               47
Information Technology costs allocated based on the Computer workstations $36,294/138 = $263 per workstation
Administration costs allocated based on the number of employees:
$36,282/141 = $257.32
Direct Allocation of Service Departments' Costs:
                                  Service Department                  Operating Department 
               Information Technology    Administration   Surgery     Recovery
Departmental costs $ 36,294              $ 36,282    $ 522,320   $ 720,360
Information Techn.     (36,294)                 0                   19,462          16,832 
Administration                 0                     (36,282)          24,188          12,094
Total costs                       0                        0            $ 565,970    $ 749,286