Pathos Radiology Center (PRC) performs X-rays, ultrasounds, computer tomography (CT) scans, and magnetic resonance imaging (MRI). PRC has developed a reputation as a top radiology center in the state. It has achieved this status because it constantly re-examines its processes and procedures. It has been using a single, facility wide overhead allocation rate. The Vice President of Finance believes that PRC can make better process improvements if it uses more disaggregated cost information. She says, "We have state-of-the-art medical imaging technology. Can't we have state-of- the-art accounting technology?" Table: Pathos Radiology Center Budgeted Information for the Year Ended May 31, 2022 Pathos Radiology Center Budgeted Information for the Year Ended May 31, 2022 X-rays Ultrasound CT Scan MRI Total Technician labor $62,000 $101,000 $155,000 $103,000 $421,000 Depreciation 42,240 256,000 424,960 876,800 1,600,000 Materials 22,600 16,400 23,600 31,500 94,100 Administration 20,000 Maintenance 250,000 Sanitation 252,500 Utilities 151,100 $126.840 $373.400 $603.560 $1,011,300 $2,788,700 Number of procedures 3,842 4,352 2,924 2,482 Minutes to clean after 5 5 15 35 each procedure Minutes for each 5 15 25 40 procedure $ Home Degree Connect Financial Aid More