and therefore requires locked storage. Prescription B has potentially fatal nteractions with other drugs and therefore requires careful review by a pharmacist. Prescription C is a basic, common drug that presents little risk to the patient. Table1 elow shows budgeted direct material and direct labor data for the three prescriptions. Table 2 shows budgeted overhead costs. Table 3 shows budgeted production data for illing each prescription. TABLE 1. Direct Materials and Direct Labor Budget of pills per prescription Prescription A Prescription B Prescription C 7 25 100 $ 150.00 $ 10.00 $ 0.25 Average pharmacy echnician time to fill Cost per pill rescription (minutes per rescription) Pharmacy technician cost per minute $ TABLE 2. Budgeted Overhead Costs Securely storing medication 15 0.42 $ 10 0.42 $ 0.42 Cost Driver otal Budgeted Activit Budgeted Cost # of pills requiring locked storage 7 $ 2,100 90 $ 1,200 28 $ 5,000 $ 8,300 Materials handling Reviewing prescription Total overhead # of feet (distance) to drug storage area Pharmacist minutes TABLE 3. Budgeted Production Data Cost Driver of pills requiring locked storage of feet (distance) to rug storage area Pharmacist minutes Prescription A Prescription B Prescription C 7 0 0 60 7 201 10 20 1 Using the data in the tables above, answer the following three questions. Make sure o show your calculations with formulas in cells. You may add rows or columns to the worksheet, and/or perform calculations anywhere on the worksheet. Just be sure to nark and label them so we can find them. . Assuming the hospital uses a traditional costing system where all overhead costs are allocated on the basis of direct materials cost, compute the full cost of each prescription. Prescription A Prescription B Prescription C Direct Materials Direct Labor Overhead Full Cost $ 1,050 $ 250 $ 25 $ 6.30 $ $ 8,300 $ 4.20 $ 8,300 $ 3.36 $ 9,356 $ 8,554 $ 8,300 8,328 . Assuming the hospital uses an activity-based costing system where overhead costs are split into three different cost pools as shown in Table 2, compute the full cost of each prescription. Prescription & Prescription B Prescription C