A B 1 Activity-Based Costing (ABC) Test B Consumption Cost Test B Activity Data Test A 3,000 Test A Allocation rate Consumption Cost Total 4 5 Activity Receive specimen Annual Costs Driver $10,000 Number of tests 2,000 7 Set up equipment $25,000 Number of minutes per test 9 Run test $100,000 Number of minutes per test 5 11 Record results $10,000 Number of minutes per test 12 13 14 Transmit results Total overhead costs $5,000 Number of minutes per test| $150,000