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Table 4 Resources per annu m and resource drivers for a filmless system

From: Filmless versus film-based systems in radiographic examination costs: an activity-based costing method

  Cost (yen) Resource driver (yen)
Direct costs    
   Total 0   
Indirect costs    
   CR system 1,600,000 52.5 /minute
   Depreciation of CR system 1,000,000 2000 /examination
   X-ray equipment 600,000 13.8 /minute
   Depreciation of X-ray equipment 1,000,000 200.0 /examination
   Information system 1,000,000 50.0 /view
   Depreciation of information system 500,000 100.0 /examination
   Radiologic technologist 2,412,500 50.0 /minute
   Medical office personnel 41,667 16.7 /minute
   Administration 200,000 40.0 /examination
   Total 8,354,167   
Total cost 8,354,167