Using the Step-Down or Sequential Method of cost allocation, calculate the average cost of two emergency rooms per patient seen (filling blank)

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    1/    Using the Step-Down or Sequential Method of cost allocation, calculate the average cost of two emergency rooms per patient seen.
            Departments
            Human Resources    Transportation    Radiology    ER 1    ER 2    total
        Cost Drivers in Units
        # FTE Staff        2    2    4    4
        X-Rays                500    1,000
        Patients Transported                1,000    1,000
        Patients Seen                1,000    1,000
        Departmental costs per...