2. The radiology department of Metro-North Hospital takes 37,000X-rays each year. The Xrays are taken as part of the treatment protocols for patients from three revenue departments: 2,000 cardiology patients who require an average of 8X-rays each; 4,500 orthopedic patients who each get an average of 4X-rays during the course of their treatment; and 1,000 oncology patients who have 3X-rays. Cardiology patients require the use of portable equipment while only 10% of the orthopedic patient X-rays and 15% of the oncology patients' X-rays use the portable equipment. On average, the number of X-rays that have to be taken does not vary between patients that use the stationary X-ray machines in the radiology laboratory and X-rays taken using the portable equipment. X-ray film costs $15 per exposure and developing chemicals cost $2.00 per image. Annual salaries are $30,000 per year for each of the six technicians who operate the stationary X-ray machines and $35,000 for each of the eight technicians who operate the portable X-ray equipment. Radiology has fixed overhead costs of $100,000 per year and spends $15,000 per year to maintain the stationary X-ray machines and $25,000 to maintain the portable units. a) Using process costing, what is the cost per X-ray? b) Using job-order costing, what is the cost per X-ray for the patients who have X-rays taken in the laboratory and those whose X-rays are taken using the portable equipment? Finiler Chapter 3. Problem 2 \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline \multicolumn{2}{|l|}{ Chapter 3, Problem 2, page 48} & & & & & & \multirow{2}{*}{ Total } \\ \hline & \multicolumn{2}{|c|}{ Candiolory } & \multicolumn{2}{|c|}{ Orthopedic } & \multicolumn{2}{|c|}{ Oncolory } & \\ \hline+ & Percent: & Volume & Percent & Yolume & Percent: & Volume & yolume \\ \hline Patient volume & & ? & & ? & -2 & ? & x2 \\ \hline Number of X-ray per pt & & ? & & ? & & ? & \\ \hline Number of X-ray treated & & ? & & ? & & 7 & ? \\ \hline Stationary \% & ? & ? & ? & ? & ? & ? & ? \\ \hline \multirow[t]{3}{*}{ Portable %. } & ? & ? & ? & ? & ? & ? & ? \\ \hline & & & & & & & \\ \hline & Variable cost & Statienary & 7 & Pertable & & TetalVariable. & \\ \hline Variablecest & & & & & & & + \\ \hlinex-ray film & ? & & & & & +2 & + \\ \hline \multirow[t]{2}{*}{ Developing chemicals } & ? & & & & & & \\ \hline & & ? & & ? & & ? & \\ \hline Volume & & ? & & ? & & ? & \\ \hline \multirow[t]{3}{*}{ Total variable cost } & + & ? & & ? & & ? & + \\ \hline & & +2 & & & & & \\ \hline & & Stationary & & Portable & * & CostTotalFixed & \\ \hline \multicolumn{8}{|l|}{ 1. Technidien cost } \\ \hline \multicolumn{8}{|l|}{ Technician salary } \\ \hline for stationary X-ray & ? & & & & & & \\ \hline Number of technidan & ? & + & & & & & \\ \hline \multicolumn{2}{|l|}{ Technician cost for stationary } & ? & & & & 7 & \\ \hline & & & & & & & \\ \hline for portablex-ray & ? & & & & & & \\ \hline Number of techinician & ? & & & & & & \\ \hline \multirow[t]{2}{*}{ Technician cost for portable } & + & & & ? & & ? & \\ \hline & & & & Share & & & \\ \hline \multicolumn{8}{|l|}{ 2. Maintenance cost } \\ \hline Stationary x-ray & 7 & 2 & & & & ? & \\ \hline Portable X-ray & ? & & 1 & ? & & ? & \\ \hline & & & & & & & \\ \hline 3. Overhead & 2 & ? & - & ? & & ? & \\ \hline \multirow[t]{3}{*}{ Total Fined Cost } & & ? & & ? & & ? & \\ \hline & & & & & & & \\ \hline & & Statiphary & & Portatle & & Total Cons & \\ \hline Totol Cost. & & ? & & 7 & & ? & \\ \hline Volume & & 7 & & 7 & & 7 & \\ \hline Cost per unit & & 7 & & 2 & & ? & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline & & & & & & & \\ \hline \end{tabular}