Given the information below, calculate the cost per billable test (the test is Drug Screen) using the information below. Which expense adds the most to the cost of a drug screen?

a.The Drug Screen test offered at your lab is composed of 5 independently measured assays: amphetamines, barbiturates, cannabinoids, cocaine, and benzodiazepines

b.The instrument used for the assays was purchased for $116,000. The instrument is only used for drug screens

c.The lab does 579 drug screens/month, but 40 of them were not billable due to repeats, controls etc.

d.The service contract for the instrument for the drug screens is $9212.

Test for:	Cost/kit	Annual usage (kits)	Annual Cost
amphetamines	$135	128	$17,280
barbiturates	$130	125	$16, 250
cannabinoids	$130	133	$17,290
cocaine	$145	129	$18,705
benzodiazepines	$115	146	$16,790

The reagent cost are as follows

Other budget item
medical supplies needed/ yr	205874
non medical /yr	51722
other direct expense	47892
travel and education	22171
salaries	1892364
total billable test/yr	789352