Consider the following data for a clinical laboratory: (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 above. Activity Receive specimen Set up equipment    Run test    Record results   Transmit results   Total costs       Annual costs 10,000 25,000 100,000 10,000, 5,000 Total costs 150,000      Cost Driver No. of test      No. of mins. per test   No. of mins per test    No. of mins per test   No. of mins per test      Activity Data    Test A 2,000 5   1   2   3    Test B 1,500    5   5   2   3   Test C 1,000   10   10   2   3   Test D 500   10   20   4   3