Please do requirement 1, 2, 3

Rowley'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?" Data Table Data Table x ns used: DC = Direct cost, DL = Total Rowley's Radiology Center Budgeted Information for the year Ended May 31, 2017 X-rays Ultrasound CT scan MRI Technician labor $ 60,000 $ 104,500 $ 178,500 $ 107,000 $ Depreciation 206,400 249,000 399,600 545.000 Materials 22,700 16,600 24,100 31,200 Administration Maintenance 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 450.000 1,400,000 94.600 19,800 Requirements x Sanitation 280,000 281,600 125,100 Utilities $ 289,100 $ 370,100 $ 602,200 $ Cle: 683,200 $ 2,651,100 Total Check Answer 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 2.800 4,600 3,200 2,600 Number of procedures Minutes to clean after each procedure utes each procedure 5 5 15 35 10 15 20 45