The office currently has the following full$-$time equivalents $($FTEs$)$: $1\mathrm{.}5$ surgeons, $2$ ASRs,

$2$RNs$,$ and $1$ CA$.$ Suppose that in the following year, the office will have $5,400$ plagiocephaly

visits, $2,000$ neoplasm visits, and $800$ craniosynostosis visits.

$1.$ How many FTEs of each staff type will the practice need to handle this volume and mix

of patient visits?

$2.$ Using the capacity cost rates you developed in part $2$ of requirement $($a$),$ what is the

total TDABC of this new staffing level?

$3.$ What is the quantity of the unused capacity with your staffing recommendation?

c$)$ Suppose the office implements a process change by using an RN to perform some of the

surgeon's work. Specifically, for a plagiocephaly exam, the surgeon's time decreases from

$18$ to $10$ minutes, while the RN$\text{'}$s time increases from $23$ to $35$ minutes. In addition, for a

craniosynostosis exam, the surgeon's time decreases from $40$ to $22$ minutes, while the RN$\text{'}$s

time increases from $23$ to $40$ minutes. Assuming only the numbers of surgeons and RNs are

adjusted in response to the process changes, how will this change the staffing levels and

total cost for the outpatient office?why do the two methods produce such different cost estimates?

RCC is simpler and allocates costs based on a ratio of total costs to total charges, resulting in identical costs for all

three types of visits. In contrast TDABC assigns costs based on actual time spent on each staff type, which varies for

different types of visits. This difference in cost allocation leads to variations in cost estimates between the two

methods. Please help answer C with calculations$/$formulas$.$