9. Consider the following data for a primary care practice that provides two types of services, A and B. Activity Check-in Assessment Diagnosis Treatment Check-out Billing Total Annual Costs $ 100,000 250,000 600,000 1,200,000 125,000 Cost Driver Visit volume Minutes per service Minutes per service Minutes per service Visit volume Number of bills Activity Data Service A 7,000 15 20 5 7,000 3 Service B 15,000 8 10 5 15,000 1 250,000 $2,525,000 a. Using ABC techniques, determine the allocation rate for each overhead activity b. Determine the overhead costs per visit for each type of service. c. Verify that the total annual costs aggregated from individual visit costs equal the total annual costs of the practice given in the table above. Selected as Finance Fixed cost = $1,000 Total cost Fircost = $ A 1,500,000 volume a - 20,00 what is the variable cost rate