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Assignments/Assessments:ExerciseAn OB/GYN Department is developing an RVU and product cost for the following procedures given the projected volumes and sample direct costs. Projected total costs for the OB/GYN department are $12000000 ($7000000 in direct costs and $5000000 in indirect costs).Calculate the cost per procedure usingJob-Order Costing.ProjectedLaborSupplyEquipmentProcedureVolumesExpense ($)Expense ($)Use (min.)Ultrasound1500703025Hysteroscopy3000402025HSG4000251515SIS540020510For this problem be sure to use the following steps:1. Calculate the RVU for each procedure.2. Calculate the total cost for each procedure.Next calculate the cost per procedure usingActivity-Based Costing1. Calculate the direct RVU and the cost driver for each procedure.2. Calculate the total cost for each procedure