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Problem 3 (25 marks): Radhika's Radiology Centre (RRC) performs X-rays, ultrasounds, CT scans, and MRIS. RRC has developed a reputation as a top radiology center in the area. RRC has achieved this status because it constantly re- exarnines its processes and procedures. RRC has been using a single, facility wide overhead allocation rate. The VP of Finance believes that RRC can make better process improvements if it uses more disaggregated cost information. She says, "We have state-of-the-art medical imaging technology. Can't we have state-of-the-art accounting technology?" Radhika's Radiology Centre Budgeted Information for the Year Ending May 30, 2019 X-Rays $61,440 Ultrasound $105,600 CT Scan $96,000 MRI $105,000 Total $368,040 Technician labor 32,240 22,080 268,000 16,500 439,000 24,000 897,500 31,250 Depreciation Materials Administration Maintenance Sanitation Utilities 1,636,740 93,830 20,610 247,320 196,180 134,350 $559,000 $390,100 $2,697,07 0 Totals $115,76 0 3,840 $1,033,75 0 2,500 4,400 3,000 Number of Home Layout Roferonos Calibri (Body) 11 ' ' D 3,810 4,400 3,000 2,500 5 5 Number of procedures Minutes to clean after each procedure Minutes for each procedure 15 35 5 15 20 45 RRC operates at capacity. The proposed allocation bases for overhead are as follows: Administration Maintenance (including parts) Number of procedures Capital cost of equipment (depreciation) Total cleaning minutes Total procedure minutes Sanitation Utilities Required 1. Calculate the budgeted cost per service for X-rays, ultrasounds, CT scans, and MRIs using the direct technician labour as the cost allocation base. 2. Calculate the budgeted cost per service for X-rays, ultrasounds, CT scans, and MRIs if RRC allocated overhead costs using ABC. 3. Explain how the disaggregation of information could be helpful to RRC's intention to continuously improve its services. Calibri (body) 11 " " U PARA SA Radhika's Radiology Centre Budgeted Information for the Year Ending May 30, 2019 Technician labor X Rays $61,440 Ultrasound $ 105,600 CT Scan $96,000 MRI $105,000 Total $368,040 32,240 22,080 268,000 16,500 Depreciation Materials Administration Maintenance Sanitation 439,000 24,000 897,500 31,250 1,636,740 93,830 20,610 247,320 196,180 134,350 Utilities Totals $390,100 $559,000 $115,76 0 3,840 $1,033,75 0 2,500 $2,697,07 0 4,400 3,000 5 5 15 35 a Number of procedures Minutes to clean after each procedure Minutes for each procedure 5 15 20 45 RRC operates at capacity. The proposed allocation bases for overhead are as follows