Consider the following data for a clinical laboratory:

$\backslash$table$[[$Activity$,\backslash$table$[[$Annual$],[$Costs$]],\backslash$table$[[$Cost$],[$Driver$]],$Test A$,$Test B$,$Test C$,$Test D$],[\backslash$table$[[$Specimen$],[$processing$]],$$$10,000,\backslash$table$[[$Number$],[$of tests$]],2,000,1,500,1,000,500],[\backslash$table$[[$Equipment$],[$set up$]],$$$25,000,\backslash$table$[[$Minutes$],[$per test$]],5,5,10,10],[$Testing$,$$$100,000,\backslash$table$[[$Minutes$],[$per test$]],1,5,10,20],[\backslash$table$[[$Results$],[$capture$]],$$$10,000,\backslash$table$[[$Minutes$],[$per test$]],2,2,2,4],[\backslash$table$[[$Results$],[$transmission$]],$$$5,000,\backslash$table$[[$Minutes$],[$per test$]],3,3,3,3],[$Total Costs,$$150,000,\backslash$table$[[$Minutes$],[$per test$]],,,,]]$

A$.$ Using the ABC $($i$.$e$.$ the activity$-$based costing$)$ methodology, determine the appropriate cost allocation rate for each activity.

B$.$ Based on the results from $A,$ estimate the total cost of performing each test $($A$,$ B$,$ C$,$ D$).$