Emergency Central Hospital has a Food Services Department that provides meals for all patients in the hospital. Budgeted and actual meals served for June 2000 follow:
Meals Served: Budgeted Actual
Pediatrics Department 20,000 18,000
Surgical Department 40,000 57,000
Total meals 60,000 75,000
The budgeted cost of meals for June 2000 was $75,000; the actual cost of meals for the month was $97,500. How much Food Services cost should be allocated to the Pediatrics Department at the beginning of 2000 for planning purposes?