Given the following information, calculate the cost per billable test for a liver panel. Show all work.

The liver panel is composed of six independently measurable assays: AST, ALT, ALP, Total Protein, Albumin, Total Bilirubin.

The instrument was purchased for a price of $$257,000.$ Equipment is depreciated over a period of five years.

The service contract for the instrument is $$12,000$ per year.

The laboratory reports $1950$ liver panels per month.

The reagent cost for the year follows:

$\backslash$table$[[$Reagent$,$Cost for reagent$/$test$,\backslash$table$[[$Annual Usage $($units$],[$of reagent$)]]],[$AST$,$$$160\mathrm{.}00,240],[$ALT$,$$$160\mathrm{.}00,240],[$ALP$,$$$160\mathrm{.}00,243],[$T$.$ Protein,$$125\mathrm{.}00,225],[$Albumin$,$$$125\mathrm{.}00,220],[$T$.$ Bilirubin,$$175\mathrm{.}00,257]]$

From the budget report you have spent the following:

$\backslash$table$[[$Medical Supplies,$$226,461\mathrm{.}00$