can you fill in the cells that have question marks(?).

2. The radiology department of Metro-North Hospital takes 37,000 X-rays each year. The Xrays are taken as part of the treatment protocols for patients from three revenue departments: 2,000 cardiology patients who require an average of 8X-rays each; 4,500 orthopedic patients who each get an average of 4X-rays during the course of their treatment; and 1,000 oncology patients who have 3X-rays. Cardiology patients require the use of portable equipment while only 10% of the orthopedic patient X-rays and 15% of the oncology patients' X-rays use the portable equipment. On average, the number of X-rays that have to be taken does not vary between patients that use the stationary X-ray machines in the radiology laboratory and X-rays taken using the portable equipment. X-ray film costs $15 per exposure and developing chemicals cost $2.00 per image. Annual salaries are $30,000 per year for each of the six technicians who operate the stationary X-ray machines and $35,000 for each of the eight technicians who operate the portable X-ray equipment. Radiology has fixed overhead costs of $100,000 per year and spends $15,000 per year to maintain the stationary X-ray machines and $25,000 to maintain the portable units. a) Using process costing, what is the cost per X-ray? b) Using job-order costing, what is the cost per X-ray for the patients who have X-rays taken in the laboratory and those whose X-rays are taken using the portable equipment? \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & & B & c & F & H & j & K & M \\ \hline & & & Finkler Cha & pter 3, Prob: & em 2 & + & +2 & \\ \hline & Chapter 3, Problem 2, page 48 & & & & & & . & \\ \hline & & Cardiol & & Ortho & pedic & Oncol & logy & Total \\ \hline & & Percent & Volume & Percent & Volume & Percent & Volume & Volume \\ \hline & Patient volume & & 2000 & & 4500 & & 1000 & 7500 \\ \hline 7 & Number of X-ray per pt & & 8. & & 4 & & 3 & cis \\ \hline 8 & Number of X-ray treated & & 16,000 & 4 & 18,000 & & 3,000 & 37,000 \\ \hline 9 & Stationary \% & 0% & 0 & 90% & 16200 & 85% & 2,550 & 18,750 \\ \hline 10 & Portable \% & 100% & 16000 & 10% & 1800 & 15% & 450 & 18,250 \\ \hline 11 & & & & & & & & = \\ \hline 12 & & Variable cost & Statonary & & Portable & & TotalVarlable & \\ \hline 13 & Variable cost & & & - & & & & \\ \hline 14 & X-ray film & 15 & & & & & & \\ \hline is & Developing chemicals & 2 & & +4 & & & & \\ \hline 16 & & & & & ? & & ? & \\ \hline 17 & Volume & & ? & & & & ? & \\ \hline 18 & Total varlable cost & & 17 & & ? & & ? & \\ \hline 19 & & a & & & & & & \\ \hline 20 & & & Stationary & & Portable & & CostTotalFixed & \\ \hline 21 & 1. Technician Cost & 1 & & & & & & \\ \hline 22 & Technician salary & 3 & & & & & =23 & \\ \hline 23 & for stationary X-ray & 30,000 & & & & & & \\ \hline 24 & Number of technician & 6 & & & + &. & + & \\ \hline 25 & Technician cost for stationary & & 180,000 & & & & 180,000 & \\ \hline 26 & for portable X-ray & 35,000 & & & & & & \\ \hline 27 & Number of technician & 8 & 2 & & & & & \\ \hline 28 & Technician cost for portable & & a & & 280,000 & & 280,000 & \\ \hline 29 & 8 & & & & 2 & & & \\ \hline 30 & 2. Maintenance cost & & & & & & & \\ \hline 31. & Stationary X-ray & & $15,000,00 & & & & $15,000 & \\ \hline 32 & Portable X-ray & ? & +8 & & 25,000 & & 525,000 & \\ \hline 33 & & & & & = & & & \\ \hline 34 & 3. Overhead & ? & ? & & ? & & $100.000 & \\ \hline 35 & 1. Total Foxed cost & & 5354,324.32 & & ? & & 5600,000 & \\ \hline 36 & & & & & & & & \\ \hline 37 & & & Statbonacy & & Portable. & & Total cost & \\ \hline 38 & Total Cost & & ? & & ? & & ? & \\ \hline 39 & 9 Volume & & ? & & ? & & ? & \\ \hline 40 & Cost per unit & & ? & & ? & & ? & \\ \hline 41 & & & & & & & & \\ \hline 42 & 2 & & & & & 3 & & \\ \hline & Tab & 1 & & & & & & . \\ \hline \end{tabular}