's Radiology Centre(RRC) performsX-rays, ultrasounds, CTscans, and MRIs. RRC has developed a reputation as a top radiology centre in the area. RRC has achieved this status because it constantly reexamines its processes and procedures. RRC has been using asingle, facility-wide overhead allocation rate. The VP of Finance believes that RRC can make better process improvements if it uses more disaggregated cost information. Shesays, "We havestate-of-the-art medical imaging technology.Can't we havestate-of-the-art accountingtechnology?"