4.9 Consider the following data for a clinical laboratory:

Activity Annual Costs Cost Driver Test A Test B Test C Test D

Receive specimen $10,000 No. of tests 2,000 1,500 1,000 500

Equipment set-up 25,000 No. of mins. per test 5 5 10 10

Run test 100,000 No. of mins. per test 1 5 10 20

Record results 10,000 No. of mins. per test 2 2 2 4

Transmit results 5,000 No. of mins. per test 3 3 3 3

Total costs $150,000