Using job order costing, develop an RVU and product cost for the CT procedures shown in the table below. Consider that the CT Department are $10,000,000 ($6,000,000 in direct costs and $4,000,000 in indirect costs). SHOW ALL YOUR WORK!

Procedure	Projected Volume	Labor	Supply
		Expense	Expense
A	1,000	70	35
B	2,000	60	25
C	4,000	35	15
D	5,200	30	10