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The same is attached as Photo for a better table view: Ranchlands Radiology Centre (RRC) performs x-rays, ultrasounds, CT scans, and N'RIs_ RRC has developed

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Ranchlands Radiology Centre (RRC) performs x-rays, ultrasounds, CT scans, and N'RIs_ RRC has developed a reputation as a top Radiology Centre in the area. RRC has achieved this status because it constantly re-exammes its processes and procedures. RRC has been usmg a smgle, facility-wide overhead allocation rate. The of Finance believes that RRC can make better process unprovements if it uses more disaggrgated cost information. She says, ' 'We have state-of-the-art medical imaging technology. Can't we have state-of-the-art accounting technology?" The following budgeted information is available: Ranchlands Radiology Centre Budgeted Information For the Year Ending May 30, 2020 Technician Amortization Materials Administration Maintenance Samtation Utilities Totals Number of procedures Minutes to clean after each procedure Minutes for each procedure X-Ravs $61,440 32,240 22,080 3,800 5 5 Ultrasound $105,600 268,000 16,500 4,400 5 10 CT Scan $ 96,000 439,000 24,000 3,000 15 20 MRI s 105,000 897,500 31,250 2,500 35 45 Total s 368,040 93,830 20,610 247,320 196,180 134 350 RRC operates at capacity. The proposed allocation bases for overhead are as follows: Administration Number of procedures Maintenance (including parts) Capital cost of equipment (amortization) Samtation Utilities REQUIRED: Total cleaning minutes Total procedure minutes Assunung RRC provides all four services, calculate the budgeted cost per service for X-rays and Ultrasounds, using the direct technician labour cost as the cost allocation base. Assuming RRC provides all four services, calculate the budgeted cost per service for X-rays and Ultrasounds, if RRC allocation overhead costs usmg activity-based costing (ABC).

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