Mr. Salter informs you that County's radiology department is in violation of antitrust statutes because it produced charges using relative value units developed by another organization. You must establish new relative value units and use them to calculate the costs for each radiology service using activity-based costing. The departmental direct and indirect costs are $5,124,840 while the indirect costs from outside departments that have been allocated to radiology are $1,708,208. Use the duration of each procedure, measured with completion time, to allocate the outside department indirect costs. After calculating the cost per procedure, adjust each cost estimate upward by 5% so that the department generates the desired profit