Activity. annual cost. cost driver. test a. test b. test. c. test d

receive specimen 10,000 number of test 2,000 1,500 1,000 500

set up equipment 25,000 number of min per test 5 5 10 10

run test 100,000 number of min per test 1 5 10 20

record of test 10,000 number of min per test 3 3 3 3

total costs 150,000

Activity annual cost total units alloc rate

receive specimen 10,000 ? ?

equipment set up 25,000 ? ?

run test 100,000 ? ?

record results 10,000 ? ?

transmit results 5,000 ? ?

total annual costs 150,000