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Question 1

Robertson's Radiology Center (RRC) performs X-rays, ultrasounds, computer tomography (CT) scans, and magnetic resonance imaging (MRI). RRC has developed a reputation as a top radiology center in the state. RRC has achieved this status because it constantly reexamines its processes and procedures. RRC has been using a single, facility-wide overhead allocation rate. The vice president of finance believes that RRC can make better process improvements if it uses more disaggregated cost information. She says, "We have state-of-the-art medical imaging technology. Can't we have state-of-the-art accounting technology?" Robertson's Radiology Center Budgeted Information for the year Ended May 31, 2017 X-rays Ultrasound CT scan MRI Total Technician labor $60.000 $104,500 $178,500 $107,000 $450,000 Depreciation 206,400 249,000 399,600 545,000 1,400,000 Materials 22,500 16,000 23,600 30,800 92,900 Administration 19,800 Maintenance 280,000 Sanitation 281,600 Utilities 125,100 $288,900 $369,500 $601,700 $682,800 $2,649,400 Number of procedures 2,800 4,600 3,200 2,600 Minutes to clean after each I procedure 5 15 35 Minutes for each procedure 10 15 20 45 RRC operates at capacity. The proposed allocation bases for overhead are: Administration Number of procedures281,600 Utilities 125,100 $288,900 $369,500 $601,700 $682,800 $2,649,400 Number of procedures 2,800 4,600 3,200 2,600 Minutes to clean after each procedure LA 15 35 Minutes for each procedure 10 15 20 45 RRC operates at capacity. The proposed allocation bases for overhead are: Administration Number of procedures Maintenance (including parts) Capital cost of the equipment (use Depreciation) Sanitation Total cleaning minutes Utilities Total procedure minutes 1. Calculate the budgeted cost per service for X-rays, ultrasounds, CT scans, and MRI using direct technician labor costs as the allocation basis. 2. Calculate the budgeted cost per service of X-rays, ultrasounds, CT scans, and MRI if RRC allocated overhead costs using activity-based costing. 3. Explain how the disaggregation of information could be helpful to RRC's Intention to continuously improve its services.Check my work Required Information Taylor's is a popular restaurant that offers customers a large dining room and comfortable bar area. Taylor Henry, the owner and manager of the restaurant, has seen the number of patrons increase steadily over the last two years and is considering whether and when she will have to expand its available capacity. The restaurant occupies a large home, and all the space in the building is now used for dining, the bar, and kitchen, but space is available on the property to expand the restaurant. The restaurant is open from 6 p.m. to 10 p.m. each night (except Monday) and, on average, has 27 customers enter the bar and 60 enter the dining room during each of those hours. Taylor has noticed the trends over the last 2 years and expects that within about 4 years, the number of bar customers will increase by 50% and the dining customers will increase by 20%. Taylor is worried that the restaurant will be not be able to handle the increase and has asked you to study its capacity. In your study, you consider four areas of capacity: the parking lot (which has 90 spaces), the bar (64 seats), the dining room (110 seats), and the kitchen. The kitchen is well-staffed and can prepare any meal on the menu in an average of 12 minutes per meal, The kitchen, when fully staffed, is able to have up to 20 meals in preparation at a time. or 100 meals per hour (60 min/12 min x 20 meals). To assess the capacity of the restaurant, you obtain the additional information: . Diners typically come to the restaurant by car, with an average of 3 persons per car, while bar patrons arrive with an average of 1.5 persons per car. . Diners, on average, occupy a table for an hour, while bar customers usually stay for an average of 2 hours. . Due to fire regulations, all bor customers must be seated. . The bar customer typically orders one drink per hour at an average of $8 per drink; the dining room customer orders a meal with an average price of $21; the restaurant's cost per drink is $2, and the direct costs for meal preparation are $4.Required information [The following information applies to the questions displayed below] Phoenix Management helps rental property owners find renters and charges the owners one-half of the first month's rent for this service. For August 2019, Phoenix expects to find renters for 100 apartments with an average first month's rent of $880. Budgeted cost data per tenant application for 2019 follow, . Professional labor: 1.8 hours at $15 00 per hour . Credit checks: $60,00 Phoenix expects other costs, including the lease payment for the building, secretarial help, and utilities, to be $4,000 per month. On average. Phoenix is successful in placing one tenant for every three applicants Actual rental applications in August 2019 were 270. Phoenix paid $8,800 for 450 hours of professional labor, Credit checks went up to $65 per application. Other costs in August 2019 (lease, secretarial help, and utilities) were $4,600 The average first monthly rentals for August 2019 were $1,000 per apartment unit for 90 units.Toul Primi Dorm Print Da Print 145250 15:25 v Chack Armrest