THE SARAI CHALLENGE. Given the data on three procedures shown below, and total costs of $11,000,000 - of which $6,500,000 are direct costs, and $4,500,000 are indirect costs - calculate the total cost per procedure using the ABC and RVU methods discussed in class. SHOW ALL YOUR WORK! Procedure Projected Volumes Labor Expense Supply Expense Equipment Use A: CT scan 4,000 35 15 60 4,000 50 30 40 B: Upper GI (gastro-intestinal) C: Chest X-ray 3,000 10 20 90