4 Explain how 5.33 D reduce decision ys, and service Center IRRC Derforms state, RRC has CT scans, and MRIs RRChas developed e reputation as a top Radology camer has been using status because it constantly make better a Ringle, facilit-wide overhead Blocation rate. The VP of Finance beievas that RAC san ate of the process improvements it uses more disaggregated cost information She says, "Wa have art medical imaging technology cantwe have state of the art Roxbury's Radiology Cente Budgeted Information For the Year Ended May 30 2011 X-rays Ultrasound CT scan MRI Total chnician labo S 64000 $104.000 S119,000 $106,000 s 33000 Depreciation 400,200 2,400 6,500 23,900 Maintenance Sanitation 12 S243200 $351,500 $543100 800 $2,114,200 Number of procedures 2,555 4,760 3,290 Minutes to clean after each procedure. Minutes for each procedure 15 RRO operates at capacity. The proposed allocation bases for overhead Bre as folows: Administration Number of procedures Maintenance (including parts Capital cost of the equipment (use Depreciation) Sanitation Total cleaning minutes Utilities Total procedure minutes equired 1. Calculate the budgeted cost per service for X-rays, Ultrasounds,CT scans, and MRIs using directech- nician labor costs as the allocation basis 2. Calculate the budgeted cost per service nt x.raus utrasnaund scans and MRI. RBr sun stad