Annual		Cost Driver
Activity	Costs			Test A	Test B	Test C	Test D	Totals
Receive specimen	10000		Number of tests	2000	1500	1000	500	5000
Equipment setup	25000		Minutes per test	5	5	10	10	30
Run test	100000		Minutes per test	1	5	10	20	36
Record results	10000		Minutes per test	2	2	2	4	10
Transmit results	5000		Minutes per test	3	3	3	3	12
Totals	150000

a. Using ABC techniques, determine the allocation rate for each activity.
b. Now, using this allocation rate, estimate the total cost of performing each test.
c. Verify that the total annual costs aggregated from individual test costs equal the total annual costs of the laboratory given in the table below.