The total time estimated corresponds to practical capacity $($interviewers adjusted the total time to about $80$ percent of the available time$).$ The equipment time is measured in machine hours. Thus, the total time $($at practical capacity$)$ in the system is $20,000$ hours. In considering the implementation of a TDABC model, the following unit times and transaction information are also provided: Unit Time Driver Expected Activity Driver Quantity Diagnosing patients $3$ hrs No$.$ of patients $4,000$ Treating patients $0\mathrm{.}8$ hr$.$ No$.$ of treatments $10,000$ The clinic has identified three types of patients: those with no heart disease, those with mild heart disease, and those with severe heart disease. The following additional data are provided: Patient Type Diagnosing Patients Treating Patients $0$ Average Time Spent Servicing No disease $2,000$ Each Patient Type $($Cycle Time$)3$ hrs$.$ Mild disease $1,5005005,0005\mathrm{.}6$ hrs$.$ Severe disease $5,000)11\mathrm{.}0$ hrs$.$