Consider the followinf data for primary care practice that provide two types of services, A and B:

A) Using ABC technique, determine the allocation rate for each activity

B) Determine the 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.

ACTIVITY	ANNUAL COSTS	COST DRIVER	SERVICE A	SERVICE B
CHECK-IN	$ 100,000.00	VISIT VOLUME	7000	15000
ASSESMENT	$ 250,000.00	MINUTERS PER SERVICE	15	8
DIAGNOSIS	$ 600,000.00	MINUTES PER SERVICE	20	10
TREATMENT	$ 1,200,000.00	MINUTES PER SERVICE	5	5
CHECK-OUT	$ 125,000.00	VISIT VOLUME	7000	15000
BILLING	$ 250,000.00	NUMBER OF BILLS	3	1
TOTAL	$ 2,525,000.00