Need help with 2.

During 2015, Black lab had revenues of $2, 100,000 and expenses of $1, 800,000, which resulted in a net income of $300,000. An engineering time and motion study of lab produces resulted in following estimates: What is the average cost per procedure (simple arithmetic average) under the assumption that all procedures are roughly equivalent? Using the previous data, calculate the relative value units (RVUs) and cost per procedure