A new hematology instrument was purchased for the clinical laboratory. The cost was $72,000, the useful life was considered five years, and the annual number of reportable patient tests (PRT) was 20,000. What is the depreciation cost per reportable test for the hematology instrument?

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A new hematology instrument was purchased for the clinical laboratory. The cost was $72,000, the useful life was considered five years, and the annual number of reportable patient tests (PRT) was 20,000. What is the depreciation cost per reportable test for the hematology instrument?

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