Samir's Sonography Centre (SSC) performs four different procedures: X-rays, ultrasounds, CT scans, and MRIs. They are known for having an excellent reputation for accurate results and client service. They have achieved this level of success through the constant review of their processes and analyzing how to improve their services. They currently use a single, facility-wide overhead allocation rate. The CFO states that they believe they can make some process improvements by allocating costs using an activity-based costing system. The result would be to segregate the administration, maintenance, sanitation and utilities costs. She thinks ABC costing might be the best way to improve their accounting systems. Use the following budgeted financial information to respond to the questions. Labour Depreciation 5 Direct materials 5 Administration 7 Maintenance 8 Waste disposal 9 Utilities 20 Totals 21 SSS X-rays 76,800 $ 40,300 $ 27,600 $ Ultrasound CT Scan MRI Total 132,000 $ 120,000 $ 131,250 $ 335,000 $ 20,625 $ 548,750 $ 30,000 $ 460,050 1,121,875 $ 2,045,925 39,063 $ 117,288 $ 25,763 $ 309,150 245,225 $ 167,938 $ 144,700 $ 487,625 $ 698,750 $ 1,292,188 $ 3,371,338 22 Other information about the number of procedures and the time it takes for each procedure: 23 24 25 Number of procedures X-rays Ultrasound CT Scan MRI 4,800 5,500 3,750 3,125