Given the following information, calculate the cost per billable test for a drug screen. (25 points) The screen is composed of five independently measurable assays: Amphetamines, Barbiturates, Cannabinoids, Cocaine, and Benzodiazepines. The instrument was purchased for a price of $116,000. Equipment is depreciated over a period of five years. The service contract for the instrument is $9,212 per year. The laboratory reports 539 drug screens per month. The reagent cost for the year follows: ReagentCost per KitAnnual Usage Amphetamines $135.00 128 kits Barbiturates $130.00 125 kits Benzodiazepines $130.00 133 kits Cocaine $145.00 129 kits Cannabinoids $115.00 146 kits From the budget report, you have spent the following: Medical supplies$ 205,874.00 Nonmedical supplies$ 51,722.00 Other direct expense$ 47,892.00 Travel & education$ 22,171.00 Salaries$1,892,364.00 Total billable tests for the year = 789,352