on 3 Yorkvile Radiology Centre (VRC) performs X-rays, ultrasounds, CT scans, and MRIS. YRC has developed a reputation as a top radiology centre in the area. YRC has achieved this status because it constantly re-examines its processes and procedures. YRC has been using a single, facility-wide overhead allocation rate. The VP of Finance believes that YRC can make better process improvements if it uses more disagregated cost information She says "we have state-of-the-art medical imaging technology. Can't we have state-of-the-art accounting technology?" The following budgeted information is available: X-Rays S61.440 $32,240 $22,080 Ultrasound CT Scan $1,05,600 52,68,000 $16,500 MRI $96,000 $4,39,000 $24,000 Technician Labour Depreciation Materials Administration Maintenance Sanitation Utilities Totals Total $1,05,000 $3.68.040 58,97,500 $16,36,740 531,250 593,830 $20.610 52.47,320 $1.96.180 $1,34,350 $10.33.750 $26.97.070 $1.15.760 $3.90.100 $5,59.000 13,740 Number of Procedures Minutes to clean after each proceure Minutes for each procedure Sanitation Minutes Procedure minutes 3,840 5 5 19,200 19,200 4,400 5 15 22,000 65,000 3,000 15 20 45,000 60,000 2.500 35 45 87,500 1,12,500 1,73.700 2.57,700 YRC operates at capacity. The proposed allocation bases for overhead are as follows: Allocation Base Driver tinleche 2 03 A B. C D E Utilities Totals F G $1,34,350 $10.33.750 $26.97.070 $1.15.760 $3.90.100 $5.59.000 13,740 Number of Procedures Minutes to clean after each proceure Minutes for each procedure Sanitation Minutes Procedure minutes 3,840 5 5 19,200 19,200 4,400 5 15 22,000 66,000 3,000 15 20 45,000 60,000 2,500 35 45 87,500 1,12,500 1,73,700 2.57.700 YRC operates at capacity. The proposed allocation bases for overhead are as follows: Allocation Base Driver Administration Number of procedures Maintenance (including parts) Capital cost of equipment (depreciation) Sanitation Total cleaning minutes Utilities Total procedure minutes REQUIRED: 1. Calculate the budgeted cost per service for X-rays, ultrasounds, CT scans, and MRIs using the direct technician labour as the cost allocation base. 2. Calculate the budgeted cost per service for X-rays, ultrasounds, CT scans, and MRIs using activity based costing (ABC)