With regard to the application of the above steps, the cost price was calculated in the hospital. For example, cost price in radiography department was based on “unit” and “batch” level costs (consumed material and the cost of manpower), “hospital” and “sustaining level costs” (equipments & building deprecation and allocated costs from other activity centers). In the last column of Table 1, cost price with ABC method is compared to tariff method and the deviation is presented.