A hospital pharmacy fills three types of prescriptions $.$ Prescription A requires refrigeration to maintain the drug$$s activity. Prescription B has potentially fatal interactions with other drugs and therefor requires careful review by a pharmacist. Prescription C is a basic, common drug that presents little risk to the patient. Prescription A is a brand$-$name drug still on patent, and therefore the charge for the drug is high relative to its cost. Consider the following data for the hospital pharmacy:

Annual Prescription Volume, Total Direct Costs, and Total Charges

Prescription $($Rx$)$ A

Prescription $($Rx$)$ B

Prescription $($Rx$)$ C

Annual volume

$50$

$200$

$1,000$

Total direct costs

$$7,668$

$$48,840$

$$31,300$

Total charges

$$35,000$

$$70,000$

$$50,000$

Budgeted overhead costs and activity data

Cost Driver Consumption per One Rx

Activity

Annual costs

Cost driver

Rx A

Rx B

Rx C

Refrigeration

$$8,000$

Number of units requiring refrigeration

$1$

$0$

$0$

Materials handling

$24,000$

Number of feet to drug storage area

$50$

$20$

$10$

Prescription review

$90,000$

Number of pharmacist minutes

$15$

$60$

$3$

Total costs

$122,000$

Using activity$-$based costing $($ABC$)$ techniques, determine the allocation rate for each overhead activity and determine the overhead that would be allocated to each type of prescription, A$,$ B$,$ and C$.$