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Table 5 Resources per annum and resource drivers for a film-based system

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

  Cost (yen) Resource driver (yen)
Direct costs    
   Film (B5) 3,180,000 159.0 /film
   Film envelope 100,000 20.0 /examination
   Film disposal 600,000 30.0 /film
   Total 3,880,000   
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
   Dry film imager 400,000 20.0 /film
   Depreciation of dry film imager 300,000 60.0 /examination
   Viewbox 30,000 4.4 /minute
   Radiologic technologist 3,631,250 50.0 /minute
   Medical office personnel 108,333 16.7 /minute
   Administration 200,000 40.0 /examination
   Total 8,869,583   
Total cost 12,749,583