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The following activity - based costing data are available for a clinical laboratory: Activity Data Activity Annual Costs Cost Driver Test A Test B Receive

The following activity-based costing data are available for a clinical laboratory:
Activity Data
Activity Annual Costs Cost Driver Test A Test B
Receive specimen 5,000 No. of tests 15002000
Set up equipment 12,500 No. of minutes per test 92
Run test 50,000 No. of minutes per test 14
Record results 5,000 No. of minutes per test 22
Transmit results 2,500 No. of minutes per test 33
Total costs 75,000
Using ABC techniques, what is the allocation rate per minute to Run test?
Round your final answer to 2 decimal places. For example, if your answer is 123.456, enter your answer as 123.46.

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