en 3 Yorkville Radiology Centre (VRC) performs X-rays, ultrasounds, CT scans, and MRIS. YRC has developed a reputation as a top radiology centre in the area. YRC has achieved this status because it constantly re-examines its processes and procedures YRC has been using a single, facility-wide overhead allocation rate. The VP of Finance believes that YRC can make better process improvements if it uses more disregated cost information She says we have state-of-the-art medical imaging technology. Can't we have state-of-the-art accounting technology?" The following budgeted information is available: X-Rays Ultrasound CT Scan 561,440 5105,600 $32,240 $268,000 $22.080 $16.500 MRI 595,000 S439,000 524,000 Technician Labour Depreciation Materials Administration Maintenance Sanitation Utilities Totals Total $105,000 S6,040 $897,500 $1.636,740 531,250 $94.30 $20.610 $247, 120 $196,180 $134.350 $1.03.250 2.697,020 $115.750 $390.100 S559.000 13.740 3.840 5 Number of Procedures Minutes to clean after each procent Minutes for each procedure Sanitation Minutes Procedure minutes 4.400 5 15 22.000 3,000 15 20 45,000 60,000 2.500 35 45 87,500 112,500 5 19,200 19.200 173.700 257,700 66,000 YRC operates a capacity. The proposed allocation bases for overhead are as follows: Allocation Base Driver Multiple Choice 01 02 03 YRC operates at capacity. The proposed allocation bases for overhead are as follows: Allocation Base Driver Administration Number of procedures Maintenance (including parts) Capital cost of equipment (depreciation) Sanitation Total cleaning minutes Utilities Total procedure minutes REQUIRED: 1. Calculate the budgeted cost per service for X-rays, ultrasounds, CT scans, and MRIs using the direct technician labour as the cost allocation base. 2. Calculate the budgeted cost per service for X-rays, ultrasounds, CT scans, and MRIs using activity based costing (ABC)