Raynham'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 usesymore disaggregated cost information. She says, "We have state-of-the-art medical imaging technology. Can't we have state-of-the-art accounting technoldgy?" Click the icon to view the budgeted information.) Click the icon to view additional information.) Read the requirements Requirement 1. Calculate the budgeted cost per service for X-rays, ultrasounds, CT scans, and MRI using direct technician labor costs as the allocation basis. Start by calculating the budgeted overhead rate for total indirect costs based on total labor. First select the formula, then enter the applicable amounts and calculate the rate. (Round your answer to two decimal places, XXX. Abbreviations used: DC - Direct cost, DL - Direct labor, $ - dollar) Budgeted overhead rate allocation U mounts and Raynham's Radiology Center Budgeted Information for the year Ended May 31, 2017 X-rays Ultrasound CT scan MRI Total Technician labor $ 61,000 $ 85,593 $ 71,512 $ 103,000 $ 321,105 Depreciation 28,000 270,000 442,000 900,000 1,640,000 Materials 21,800 16,800 23,600 31,000 93,200 Administration 20,610 Maintenance 246,000 Sanitation 253,000 Utilities 122,600 $ Total 110,800 $ 372,393 $ 537,112 $ 1,034,000 $ 2,696,515 Number of procedures 3,840 4,400 3,000 2,500 Minutes to clean after each procedure 10 10 15 30 Minutes for each procedure 5 15 20 40 om Print Done RRC operates at capacity. The proposed allocation bases for overhead are: Administration Number of procedures Maintenance (including parts) Capital cost of tite equipment (use Depreciation) Sanitation Total cleaning minutes Utilities Total procedure minutes Print Done budgete nd your th $ 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