Roxburys Radiology Center (RRC) performs X-rays, ultrasounds, CT scans, & MRIs. RRC has developed a reputation as a top Radiology Center in the state. RRC has achieved this status because it constantly reexamines its processes & procedures. RRC has been using a single, facility-wide overhead allocation rate. The VP 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. Cant we have state of the art accounting technology?

Roxburys Radiology Center

Budgeted Information

For the Year Ended May 30, 202X

X-Rays Ultrasound CT Scan MRI Total

Technician Labor 64,000 104,000 119,000 106,000 393,000

Depreciation 136,800 231,000 400,200 792,000 1,560,000

Materials 22,400 16,500 23,900 30,800 93,600

Administration 19,000

Maintenance 260,000

Sanitation 267,900

Utilities 121,200

Total 223,200 351,500 543,100 928,800 2,714,700

Number of procedures 2555 4760 2390 2695

Minutes to clean after each procedure 10 10 20 40

Minutes for each procedure 5 20 15 40

Administration Number of procedures

Maintenance Depreciation

Sanitation Total Cleaning Minutes

Utilities Total Procedure Minutes

In the costing system currently used at the Roxbury Radiology Center, what is the overhead allocation rate? [If needed, use up to two decimal places. Do NOT use a $-sign in your answer.]

If the Roxbury Radiology Center continues to use its traditional costing system, what is the full cost for an Ultrasound? [Use two decimals, if needed. Do NOT use a $-sign in your answer.]