please help and post work for both parts

419 Consider the data for a clinical laboratory and then answer questions 4.98-4.90. 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 data. Activity Data Annual Costs Cost Driver Test A Test B Test C Test D 500 Activity Receive specimen Set up equipment $ 10,000 2,000 1,500 1,000 No. of tests 5 10 10 25,000 5 5 10 20 1 Run test 100,000 No. of mins. per test No. of mins. per test No. of mins. per test No. of mins. per test 2 2 2 4 Record results 10,000 3 3 3 3 Transmit results 5,000 Total overhead costs $150,000 es