Consider the following data for a clinical laboratory:

Activity Data
Activity		Annual Costs		Cost Driver	Test A	Test B	Test C	Test D
Receive specimen		$15,000		# of tests	2,500	1,500	500	1,000
Equipment setup		30,000		# of min/test	5	5	10	10
Run test		110,000		# of min/test	2	4	20	15
Record results		15,000		# of min/test	3	3	3	5
Transmit results		10,000		# of min/test	4	4	4	4
Total costs		$180,000

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 above. please explains the answers and don't post is as a picture so i can change calculations if necessarily