This is the only information given. There is no missing graph or data. If you don't know it do not comment missing data or information. Thank you.

Calculate the product cost for each of the four tests in accordance with:

1.The existing costing system

2.The costing system proposed by Crest, the accountant

3.The costing system proposed by Posh, the consultant

Exhibit 4 Additional Information Required for Cost System Proposed by Accountant A: Breakdown of Overhead Expenses Type of Overhead Cost Cost Direct Labor Related Overhead $721,392 Equipment Related Overhead $1,261,036 Total Overhead $1,982,428 B: Utilization of Equipment by Test Test Run Time / Year (Hours) Projectional Radiographs 1,060 Fluoroscopies 1,312 Computerized Axial Tomography (CAT) Scan 1,394 Magnetic Resonance Imaging (MRI) Scan 2,515 Total 6,281 Source: Casewriters. Exhibit 5 Additional Information Required for Cost System Proposed by Consultant A: Breakdown of Equipment Related Overhead Type of Overhead Cost Cost High Tech Equipment Related Overhead $921,793 Low Tech Equipment Related Overhead $339,243 Total Equipment Related Overhead $1,261,036 B: Utilization of High- and Low- Tech Equipment by Test Test High-Tech Utilization Low-Tech Utilization Hours) Hours Projectional Radiographs 268 792 Fluoroscopies 579 733 Computerized Axial Tomography (CAT) 819 575 Scan Magnetic Resonance Imaging (MRI) Scan 2,515 0 Total 4,181 2, 100 Source: Casewriters.Exhibit 1 VMD Medical Imaging Center 2015 Summary Financial Results Revenues $3,520,018 Direct $1,375,571 Labor Overhead $1,982,428 Total Expenses $3,357,999 Profit $162,019 Source: Casewriters. Exhibit 2 Calculation of Burden Rate at VMD MIC Overhead $1,982,428 Direct Labor $1,375,571 144.1 167% Source: Casewriters. Exhibit 3 VMD MIC Direct Labor Cost Breakdown by Test Test Direct Labor ($) Projectional Radiographs $417,073 Fluoroscopies $414,047 Computerized Axial Tomography (CAT) Scan $270,850 Magnetic Resonance Imaging (MRI) Scan $273,601 Total $1,375,571 Source: Casewriters