I am taking healthcare finance and I am having difficulty with an assignment. If I am doing activity based costing, do I not include the labor expense in the calculation because she specifically asked for non-labor costs?

Projected total costs for the NCU AMC laboratory are $6 million ($4 million in direct costs and $2 million in indirect costs). Use the provided information to determine the non-labor costs of each test:

Table 2. Determine Non-Labor Cost

Test	Projected	Labor	Supply	Equipment
	Volume	Expense	Expense	Use
Factor X activity	150	25	165	60 min
CBC	1000	4	1.00	15 min
BMP/Chem 7	1400	4	1.50	10 min