Consider the following data for a clinical laboratory
Activity cost driver test a test b test c test d
Recieve specimen $ 10 000 number of test 2000 1500 1000 500
Equipment set up 25000 number of minutes per test 5 5 10 10
run test 100000 number of minutes per test 1 5 10 20
record results 10000 number of minutes per test 2 2 2 4
transmit results 5000 number of minutes per test 3 3 3 3
total costs 150000
A. Using the ABC METHOD determine all allocation rate for each activity
b. using the allocation rate estimate the total cost of perfeorming each test
c. verify the total anual cost from individuls test costs equal the annual costs of the laboratory.
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