Raynhams 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?" Ultrasounds $101,00 CT scans $155,000 MRIS $103,00 Total $421,000 256,000 16,400 424,960 23,600 876,800 31,500 X-Rays Technician $62,000 labor Depreciation 42,240 Materials 22,600 Administration Maintenance Sanitation Utilities Total $126,840 Number of 3,842 procedures Minutes to 5 clean after each procedure Minutes for 5 each procedure 1,600,00 94,100 20,000 250,00 252,500 151,100 $2,788,700 $373,400 4,352 $603,560 2,924 $1,011,300 2,482 5 15 35 15 25 40 RRC operates at capacity. The proposed allocation bases for overhead are: Administration Number of procedures Maintenance (including Capital cost of the equipment parts) (use depreciation) Sanitation Total Cleaning Minutes Utilities Total procedure minutes The first three rows above technician labor, depreciation, materials) are considered to be direct costs. The next four rows (administration, maintenance, sanitation, and utilities) are to be considered to be overhead costs. (The blanks in those rows signify that no overhead costs have been assigned to specific procedures, i.e., there have not yet been any allocation of these overhead costs.) The remaining rows are self- explanatory Note: there are a lot of numbers in this question. Your answers could differ from mine slightly if you round differently than I do. If your answer is close to, but does not exactly match, any of my numbers, choose the one that is closest. (I have intentionally made the different possible answers far enough apart so that there will be no ambiguity in what constitutes the correct answer regardless of how you do rounding.) The following two questions pertain to Raynhams. Question 1: What are the total (i.e., sum of direct and overhead) budgeted costs per (single) x-ray using direct technician labor costs as the carrier (aka, driver) of overhead? Group of answer choices a $29.04/x-ray b. $39.09/x-ray c. $58.83/x-ray d. $69.16/x-ray Question 2: What are the total (i.e., sum of direct and overhead) budgeted costs per (single) x-ray using activity-based costing principles to assign overhead costs to x-rays? Group of answer choices a. $19.74/x-ray b. $22.03/x-ray c. $46.49/x-ray 0 d. $113.27/x-ray