The information for 2 chemistry workstations is listed below. Calculate the costs for each workstation to complete the table below. The total salary expense is $545,000. Total Workstation A Workstation B Billable Procedures 39,232 23,956 Revenue $792,050 $168,850 Expenses: Salaries 35% of total 20% of total Supplies $192,307 $76,923 Chemistry Allocated Expenses: Phlebotomy $100,061 22% 13.5% Pathology Secretaries $ 74,505 36% 11% Professional Fees $ 62,500 15% 15% Equipment Maintenance | $ 65,000 20% 25% Depreciation $ 75,050 25% 5% Travel S 6,800 15% 15% Other $ 21,968 15% 15% Indirect Expenses $506,530 23% 13% Workstation A Workstation B Formula Direct Cost Indirect Cost Total Cost Fixed Costs: Allocated Indirect % technical Total Fixed Costs Variable Costs: Supplies % technical Total Variable Costs Revenue/Test Variable cost/Test Break-even volume Income Supply cost per test Supply costs Billable procedures Labor cost per test Technical labor cost Billable procedures Productivity per FTE hr Billable procedures Technical FTEs x 40 x 52 Direct cost per test Direct costs Billable procedures Total cost per test Total costs Billable procedures Efficiency ratio Productivity per FTE hour Direct cost per test X 100 Variable cost per test Supplies + % technical labor cost Billable procedures Fixed cost per test Allocated expenses + % technical labor cost Billable procedures Revenue per test Revenue Billable procedures Breakeven volume Fixed costs (Revenue per test Variable cost per test)