Analyze the following scenario: Jump Hospital currently allocates all maintenance department costs based on departmental square feet. However the manager of the pharmacy department has suggested that an ABC approach be used for the portion of the maintenance department costs that relate to repairing equipment. Her contention is that the pharmacy has relatively little equipment that breaks. However it must subsidize many high-tech departments that require expensive equipment repairs. Using the tables below calculate the maintenance cost assigned to the pharmacy using the existing method and using an ABC approach.Maintenance CostsRoutine MaintenanceRepairsTotalVolume (Square Feet)100000800Labor Hours10000400014000Labor Cost/Hour$12.00$18.00$13.71Supplies$20000$80000$100000Administration$15000Department InformationPharmacyAll Other DepartmentsTotalSquare Feet200098000100000Volume of Repairs3797800Hours of Repairs639944000Supplies Used for Repairs$200$79800$80000