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The following budgeted information is available:

X-Rays Ultrasound CT Scan MRI Total

Technician Labour $61,440 $105,600 $96,000 $105,000 $368,040

Depreciation $32,240 $268,000 $439,000 $897,500 $1,636,740

Materials $22,080 $16,500 $24,000 $31,250 $93,830

Administration $20,610

Maintenance $247,320

Sanitation $196,180

Utilities $134,350

Totals $115,760 $390,100 $559,000 $1,033,750 $2,697,070

Number of Procedures 3,840 4,400 3,000 2,500 13,740

Minutes to clean after each proceure 5 5 15 35

Minutes for each procedure 5 15 20 45

Sanitation Minutes 19,200 22,000 45,000 87,500 173,700

Procedure minutes 19,200 66,000 60,000 112,500 257,700

YRC operates at capacity. The proposed allocation bases for overhead are as follows:

Allocation Base Driver

Administration Number of procedures

Maintenance (including parts) Capital cost of equipment (depreciation)

Sanitation Total cleaning minutes

Utilities Total procedure minutes

REQUIRED:

1. Calculate the budgeted cost per service for X-rays, ultrasounds, CT scans, and MRIs using the direct technician labour as the cost allocation base.

2. Calculate the budgeted cost per service for X-rays, ultrasounds, CT scans, and MRIs using activity-based costing (ABC)

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